Didn't they do something similar to this a few years back David?
Yes they did Mike, but it seems they are coming back for a second bite. I was a victim of 'two bites' when I imported a car..!!
1) Went to Hacienda to establish the import tax - paid - got a receipt. 2,750E paid.
2) EIGHTEEN months later, Hacienda contacted me again and said that I hadn't paid enough. Showed receipts - issued by Hacienda. Shrugged shoulders. Saw lawyer who said it would be cheaper to pay than appeal, as Hacienda has the right to increase the tax due, if appealed - so another 1,500E went into their vaults.
Apparently Hacienda can go back upto FOUR YEARS for a 'review' of the import tax paid on imported cars.!