This recent acquisition was causing some excitement and intrigue, when the label on verso suggested it might be by the C18th artist Johann Zoffany, famed for these two pictures:
The Tribuna of the Uffizi
The Royal Collection, Windsor Castle
Charles Towneley in his Sculpture Gallery - 1782
Reaseach from Sotheby's has suggested it is attributed to Lemuel Francis Abbott (1760-1803), who died at the young age of 40, of insanity, and who was treated by the same physician who treated mad King George, (the Third), Dr Thomas Munro. Lemuel Abbott is himself more famous for the portrait of Lord Nelson, (below) hanging in the Terracotta Room of 10 Downing Street.
Horatio Nelson, 1st Viscount Nelson
My portrait is of Sir James Allen, a merchant in the city of London, and is late C18th.
I was much taken with the detail in the portrait, including these: