Just bought the peugeot partner 850 payload. It was an ex demo one so I did not have to pay any vat, 6 months old £8k. Getting 45mpg. Chuffed to bits with it.
Being a demonstrator it was invoiced to the dealer at the demostrator price + VAT by Citroen UK. The dealer is VAT registered so would have claimed the VAT back and would be the first registered owner. This would make it VAT qualifying. They would have to sell it as a VAT qualifying van, ie the price plus VAT.
I'd be sure that the 8k was including VAT which they had worked back for tax purposes.
If you aren't VAT registered then you sell it as a retail price.
If you had been VAT registered you would have asked for a VAT invoice and so you would only have paid £6666.67 for the van after you had claimed VAT back with you next VAT return. If you were a VAT registered business then the chances are they would have probably sold the van at 6995 + VAT which would still have been attractive to the buyer and made a bit more profit.
Citroen give/gave the dealers a very good price on their demonstarators and they required us to keep our demonstrators for a certain length of time before disposing of them. Most of our demonstrators were already earmarked to customers within a few weeks of being registered as demonstartors, some with a small deposit taken and others on a first refusal basis.