W.R. Harvey & Co. (Antiques) Ltd has dated this piece to the 19th Century.

Provenance: Property of an Oxfordshire estate.
Circa 1815 Price :£ 14,500-00p.
Height:30.5”,77 cms, Width: 21.25”,54 cms, Depth:20.5”, 52 cms.
See P. Agius, Ackermann's Regency Furniture and Interiors, London, 1984, p.
.gentle-men either sit across, with the face towards the desk, contrived for reading, writing &c. and which, by a rising rack, can be elevated at pleasure; or, when its occupier is tired of the first position, it is with greatest ease turned around in a brass grove, to either side or the other; in which case, the gentleman sits sideways. The circling arms in either way form a very pleasant easy back, and also, in every direction, supports for the arms. As a proof of their real comfort and convenience, they are now in great sale at the ware-rooms of the inventors, Messrs. Morgan and Saunders, Catherine Street, Strand.'
W.R. Harvey & Co. (Antiques) Ltd has dated this piece to the 19th Century.
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