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uk grey import.with or without ?

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friend of mine has a chance to buy a new crf450 without vat ( value added tax )any body in the uk able to explain the fors and againsts for doing this.chances of geting stung later on etc. the purchase will be though a dealer he knows reasonably well. the deal will be for cash and he has to provide a copy of his passport.i sure i read in tmx a couple of years ago that customs and excise were checking engine and frame nos at meetings and demanding the tax can anybody confirm this?the same dealer offered me a new wr 400 in 99 which i decided against because of registering it.where i would have had to have shown a vat recipt. The deal my friend has been offered is only £150 cheaper than the cheapest deal ive seen with a vat recipt(£4450)so personly i think if hes going the none vat route the deal should be cheaper!any help or comments apprecated thanks :):D andy

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