RE: [doc] FW: re membership update and information

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

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

  -----Original Message-----
  From: Chris Parnham [mailto:secretary@xxxxxxxxxxxxxxx]
  Sent: 22 September 2004 18:39
  To: Doc-Uk@xxxxxxxxxxxxxxx
  Subject: [doc] FW: re membership update and information


  Imported DeLorean's just went up in price, thanks to the VAT Man!!!

  Anyone any comments?

  Regards
  Chris Parnham
  Dear Chris

  SNIP>>>>

  My Membership Number ....

  I have just imported a DMC 12 to the UK, Vin number SCEDT26T3BD0**** in
  need of restoration which i will be starting when it arrives, in a day
  or so.

  I have a question though that i hoped you may be able to help. I have
  applied for a binding tariff information number as a historic car code
  970500 00 00 which HM customs have rejected saying that they are getting
  one a week and hence do not now regard as a historic car, and hence are
  forcing me to pay %10 duty and 17.5 vat (obviously a fair sum of
  money!).

  i will appeal but do not expect much joy. I wondered if you knew of any
  members which have also had applications rejected?.

  i filled in the document as per the instructions on the owners club
  site, with Martin Gutkowski's car as an example. They say they have
  changed its classification since June/July this year.

  If you have any suggestions for my appeal they will be gratefully
  received as the money destined for vin **** restoration will now line
  the VAT mans pockets.

  Thankyou for this and i hope to make it to Birmingham next month,
  perhaps looking for lots of tech tips!!.

  Regards

  *******








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