A friend has offered my son a moped which he bought brand new in France in 2007.
The bike was never registered, either there or here, and hasn't been ridden.
The friend still has the original receipts etc.
According to the DVLA website, Customs and Excise need to be informed via a form VAT 414, does this mean we would be required to pay the VAT on the cost of the moped?
Any help gratefully received!


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