Prometheus Antiques has dated this piece to the Regency era.
I do think that this is most likely a student sketching and copying the work of a master, it was a teaching technique at art schools such as those attached to the Royal Academy to ask students to copy works to learn how other artists worked. I think the student might have been copying a work by either Reynolds or Raeburn as it most closely resembles there work. The painting as one would expect is not signed but it is on good quality board the like of which was used to copy works by Royal Academy students and therefore indicates an origin. The work has been professionally cleaned and minor loss touched in. The painting has been later mounted in a good quality Victorian frame which has the original gilding. The whole has a great decorative look and is an interesting stripped back look at an artist working. C.1820.
Overall sizes in inches, including frame: 17 3/4 by 20 3/4
Prometheus Antiques has dated this piece to the Regency era.
Providing fine antiques and art from all periods and of all styles, including oil paintings, pottery, furniture and much, much more.
You can view the stock and full dealer information on the Prometheus Antiques Profile Page