[doc] BTI - new C&E classification

["Colm Nugent" <colm.nugent@xxxxxxxxxxxxxxxx>]

On a completely and wholly selfish note, this ruling means that imported D's
now become at least 22% more expensive.  I say 'at least' becasue all the
services associated with importing a D now attract the full rate of VAT.

It makes the 2 D's currently for sale on ebay (including BAKNTIM) look
better value than ever and presumably can only increase the market value of
the D's already in the UK.

Colm
#5706
  -----Original Message-----
  From: Martin Gutkowski [mailto:martin@xxxxxxxxxxxxxx]
  Sent: 22 September 2004 20:01
  To: doc-uk@xxxxxxxxxxxxxxx
  Subject: Re: [doc] FW: re membership update and information


  ...as we have two arrving in a matter of weeks, I'll get onto this right
  now too. As everyone is using my original text, EVERYONE is writing that
  8500 were produced!!! the goalposts haven't changed, only the exchange
  rate, which explains the increase in numbers. I'll see what I can find out

  Martin

  Colm Nugent wrote:

  > C&E told me that this particular BTI code is not reserved for historic
  > cars
  > but any item of historical importance (including tapestries and the
like).
  > C&E are of course a law unto themselves but it would appear to me -
being
  > lawyerly pedantic about it - that either the car is an historic vehicle
or
  > it is not, irrespective of the number imported.  Surely the test is
  > (i) the
  > historic significance of the car itself and (ii) the number made or
(iii)
  > number surviving.
  >
  > None of these criteria have changed.  Whatever the criteria C&E use, it
  > surely cannot/should not be subject to arbitrary decision?
  >
  > All cars pre-1965 (I think) are nil vat rated if imported.  If the
number
  > of, say, '55 Chevvy's imported suddenly shot up, does this mean that
  > the nil
  > vat rate would no longer apply to them - but would still apply to every
  > other pre-1965 car?  Any exemption based purely on number imported would
  > mean the new 2003 Ford Thunderbirds probably qualified, but Delorean's
do
  > not.
  >
  > If the member involved wishes to forward details of the appeal process
and
  > the nature of the bases of appeal permitted (if known), I'd be happy
  > to help
  > (as I'm sure would other) if I can.
  >
  > Regards
  >
  > Colm
  > DOC 411
  > #5706





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