MOCAŠ
MB Enthusiast
Hence, 1 day old SLS with more than delivery miles (dlv miles still considered a new car by law) will be sold @ buy price + margin and no big VAT to pay for the next buyer.
In theory, yes, except that the margin will grow to extent that the price to the second hand buyer will not be far off the retail price (including VAT) of a new SLS. In fact, with cars that are in high demand (as the Range Rover Evoque will be), second hand examples will often change hands at prices in excess of the new cost, despite VAT playing no part in the transaction.