Slipping back on topic.....
I bought the Aztec from a broker in Gloucester. He mentioned in passing that the previous owner had operated it out of Alderney, but only conversationally.
Many years later (4ish?) I was asked to present myself to C & E at LHR. I was interviewed under caution on tape. It seems that VAT should have been paid, but because I bought it in mainland UK I never gave it any thought.
C & E (who were actually very pleasant about everything) allowed me just to pay the VAT (plus some interest? I can't remember).
Just a little cautionary tale.
W