The message on the photographwas addressed to Sheikh Zayed, President of the United Arab Emirates and read: "I have asked my son to convey to you my personal message of warm regards and good wishes."
The Mail on Sunday, which is publishing extracts from Thatcher's Gold by Paul Halloran and Mark Hollingsworth, said that months after Mr Thatcher gave the picture to the sheikh in 1980, he helped Cementation International secure a £300m contract to build a university. The newspaper estimated that his commission from the deal was nearly £3m.
Three years later, Mrs Thatcher (now Baroness) denied allegations that she had helped her son gain financially.
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