And then you've got VAT, which
yes it's the consumer's money that's going to paying it, but the headline price for consumers is the VAT
inclusive price and the retailer (or importer, who may sometimes be a consumer) is responsible for paying.
Which means that in high-profile cases where the VAT rate is disputed, it's the retailer who is on the hook for the disputed amount. Recent examples being Greggs (a baker, who won their case, so no tax payable) and Uber (where I'm not actually sure whether it's finalised yet? But if they end up needing to pay VAT then it's going to be expensive).
