Thanks for that.
It's described as a 'build-it-yourself' car in that article, which meant no purchase tax should be payable, so why HM Customs & Excise decided that it could be I can't imagine. The lack of purchase tax (which was not a uniform rate at all as every product was charged at a different percentage - high on cars) was one of the main reasons for the plethora of kit-cars here in the UK, which were exempt from purchase tax. It was only when the UK joined what was then known as the Common Market that the European bureaucrats came along and decreed that a uniform rate of VAT must be charged on nearly everything, including kit-cars, and killed the industry off overnight. Great thinking.
