I was genuinely interested in this car so what I'm writing here is not to scupper the sellers sale, it's based on what I checked with HMRC and DVLA on this specific car.
The car was permanently exported by Enzo and is marked thus at DVLA against reg AEE 11W.
HMRC confirmed that it would attract 20%vat. They didn't mention 10% import duty and I didn't ask..
They said the only way this could be brought back in without tax dues was if the new owner (Enzo) had had the V5 changed to his name before taking it out of the country. Then only he could return it to the UK and re-register it with DVLA. Sadly he confirmed to me that he didn't change the V5 and probably no-one ever anticipated this scenario whilst we were in the EU...
I've no idea whether any other "methods" could be used to bring it back with taxes. I just decided to make my own enquiries to find out the facts as best I could...
As has been said, it'll probably easily find a buyer on the continent where everything will be more straightforward..
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