Sellers beware!
Quote:
All sellers of aircraft should insist on certification from the end buyer which confirms the intended use of the aircraft.
Surely it is only HM Revenue and Customs that can confirm that, at the time of sale or importation, the intended use falls within the exemption. A confirmation from the end buyer could be worthless. The Seller is responsible for collecting the tax on behalf of HMRC and the liability for collection remains with the Seller.