Client D, a Jersey resident, decided to upgrade his performance car to a later and more up to date model. Scanning the internet, he found a UK dealership that had the exact car he wanted and was pleased to note the dealership was prepared to accept his existing car as a trade-in. However cross-jurisdictional import duties applied and the UK dealership was uncertain how it would price the exchange, given the VAT liability arising and that UK registration of his Jersey trade-in car had to be arranged, as Client D’s car was not UK tax paid. The car he wanted in exchange was UK VAT qualifying and he was uncertain how to benefit from the HMRC allowance for new and nearly-new export cars. Le Riche Automotive Consulting advised on how the transaction needed to be structured to supply the VAT qualifying car to Jersey while discharging the UK dealers VAT responsibility in exchange for a Jersey car that needed to be UK tax paid. Raising the necessary import bond, they prepared the VAT valuation for the Jersey registered trade-in car, bonded the VAT qualifying car to Jersey and ensured both parties could complete the transaction to their joint satisfaction.