Em 27/04/2014 11:01, peter green escreveu: > David C Brown wrote: >> Being Jesuitical: if a friend buys the item in the USA and sends it to = me >> in the UK before I give him any money it is, at the point of import a gi= ft. >> =20 > IANAL but I suspect that if the friend had a reasonable expectation of=20 > being paid for the goods it would not constitute a gift. Even if the=20 > payment had not taken place at the time of import. > > Note that for imports to the UK marking a shipment as "gift" only makes=20 > a significant difference for a relatively narrow range of declared values= .. One thing is the intention, another completely different is what can be proved. --=20 http://www.piclist.com/techref/piclist PIC/SX FAQ & list archive View/change your membership options at http://mailman.mit.edu/mailman/listinfo/piclist .