Not sure which forum to post this but........What tax implications are involved if one was to buy a boat which is either tax free/ tax paid in the Antipodes and get it back to UK?
Like any other imported boat it will be liable for VAT on entry and need to conform to the latest standards, although if it is already CE marked it may under current rules be exempt. That is the basic import regime, but details, particularly on certification may vary depending on the boat so each case is individual.
Not sure why anyone would want to do this when even now boats from down under are more expensive than here, unless they are from outside and not been imported there and paid taxes locally.
More details of what is proposed might get a bit more specific information.