And don't forget you get a 3 year warranty in UK (2 years here on BMW). So when you buy the 6 month old car you will still have a warranty longer than buying new car here, its a no brainer to me. Buy 6+ old month BMW with 6,000km, you wont have to go through process of paying 21% VAT here on the OMSP and then reclaiming the 17.5 VAT from UK.