As I've said before, breaking spokes is nothing to do with spoke length or gauge. Motorbikes have hubs the size of a BPM motor and 13g or 12g spokes or even thicker, plus the rims are smaller, so the spokes are shorter. The motorbike motor is typically 12 times the power of a BPM motor too. I've not heard of any spokes breaking on motorbikes.
The tax/duty is normally something from £15 to £35 - maybe £40 if you have a battery too.
We normally buy lipos from Hobbyking, who have a UK warehouse. BMSBattery do a lot of nice batteries, but not 44v (12S) ones. Nearly all 36v controllers can run on 44v, which gives 20% more speed and torque from the 36v system, so it makes the motor a bit more sprightly. The 201 rpm motors that BMSB sell are just a bit too slow for some of us. There's no other way to speed them up other than to give them more volts.
The 328 rpm small motors are too fast for their power. They're not good in a 26" or bigger wheel unless you're very light. 328 rpm is OK for bigger motors that have the power to take you up to 25 mph. You need about 1000w from the battery for that, which means a 25A controller at 48v or a 30A one at 36v. Then you need a powerful big battery to give those currents for any length of time.