Why not just buy it from the UK store and have it sent as a gift? Because you're trying to skirt taxes and the higher price of a UK iPhone? Is the person who is getting this "gift" going to compensate you in any way? If so, my urge is to hit that little red triangle.
No, I'm visiting the UK next week and wanted to pick one up at the apple store and give it to him as a gift and I thought he could activate it when they started selling them in the UK. Not trying to skirt any taxes- I would declare it and pay any duty on the phone when I bring it in the country.