2 years after that I had a VAT inspection and the Inspector asked to see my "Used Cars Stock Books" for the previous 3 years, after forensic examination he could not find the Channel Islands Boat. So he asked how I dealt with the VAT. Fortunately I had put it in my "Used Van Stock Book" and when he saw it, ie., Bought X Sold X £3000 X VAT £600 ('15%) . The then asked if I had an Importation Document, which I had saved from Holyhead. He said that had I not had that document he would have charged me VAT at 15% on the total sale price. However my garage was up near Kendal and the VAT Inspector had come 300 miles from a Marina on the South Coast where they had done an exercise on checking every boat on the marina for VAT paid. And that was 30 years ago when they were not even using computers, so how anyone could try it on today beats me.