Of course this is a buy it now item and as such is what the dealer hopes to get for it. If it were in an auction you would get a better market value which would probably be considerably lower.
Stanley Gibbons would appear to put the value of an S.G 188 inverted watermark stamp at around 5 times the normal watermarked stamp price. My 2014 SG cat price is £42 GBP for upright watermark so an inverted watermark may be judged to be around £200 GBP. Bear in mind that SG prices are nowhere near reality and a normal watermarked S.G.188 (Scott#99) stamp can be obtained for around £5 GBP
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