Dear Philip,
Thank you so much for your very comprehensive reply.
I have been resident in Kenya many years (since 1973), and so was not domiciled
in UK when I bought Europa kit 168 (in 1995). It was the first complete kit
out of the Europa factory, and I paid GBP 19200 for the whole thing (including
912 engine), and it was shipped out of the country VAT-free (ie no VAT paid);
ie as a direct export from the factory, although I arranged the transport to
Heathrow (where it it was eventually flown out in one long crate in a special
large door DC-10). I constructed the whole thing myself, and it flew in June
1999.
I have most of the paperwork of purchase, and in addition, it was a Kenya
requirement
that a pre-shipment inspection be done. This was done by the Swiss company
Cotecna, who valued the whole kit at the factory at GBP 19500. Looking back
through the records, the duty I would have paid stood at 17%.
It is beginning to look like I will be asked to pay VAT if/when it comes back
in!
I would have the following questions:
1. Would it be on the purchase value, or on some amount HMRC think it is now
worth
(maybe more)? Or depreciated value?
2. Would this duty be 17%, or the current 20%.?
Philip, thanks again. Looks like getting it back into UK will be more difficult
than getting the kit into Kenya, and flying, and still flying, which I could
write a book about.
All best
Richard
Kenya
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