Sir William MacTaggart PPRSA RA FRSE HonRSW LLD

(British, 1903-1981)

The Flowing Tide 69 x 89 cm. (27 3/16 x 35 1/16 in.)

ALL BIDDERS MUST AGREE THAT THEY HAVE READ AND UNDERSTOOD BONHAMS' CONDITIONS OF SALE AND AGREE TO BE BOUND BY THEM, AND AGREE TO PAY THE BUYER'S PREMIUM AND ANY OTHER CHARGES MENTIONED IN THE NOTICE TO BIDDERS. THIS AFFECTS THE BIDDERS LEGAL RIGHTS.

If you have any questions about the Conditions of Sale, please contact your nearest client services team.

From 28 June 2025, the import into the EU of non-EU property of a certain age (and in some categories above a certain value) is subject to additional requirements. Under the relevant EU Regulation, it is the Buyer's sole responsibility to assess whether any Lot meets the criteria for import into the EU. The refusal of any required Import Licence or Importer Statement, or any delay in obtaining such Licence or Statement shall not give rise to the rescission or cancellation of any Sale, nor allow any delay in making full payment for the Lot.

For all Sales categories, buyer's premium excluding Cars, Motorbikes, Wine, Whisky and Coin & Medal sales, will be as follows:

Buyer's Premium Rates
28% on the first £40,000 of the hammer price;
27% of the hammer price of amounts in excess of £40,000 up to and including £800,000;
21% of the hammer price of amounts in excess of £800,000 up to and including £4,500,000;
and 14.5% of the hammer price of any amounts in excess of £4,500,000.

A 3rd party bidding platform fee of 4% of the Hammer Price for Buyers using the following bidding platforms will be added to the invoices of successful Buyers for auctions starting on or after 6th July 2024 – Invaluable; Live Auctioneers; The Saleroom; Lot-tissimo.

VAT at the current rate of 20% will be added to the Buyer's Premium and charges excluding Artists Resale Right.

For payment information please refer to the sale catalog.

For information and estimates on domestic and international shipping as well as export licenses please contact Bonhams Shipping Department.