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We act for a taxi service that consists of a sole trader with two vehicles operating under licence from the local council.
The licence states that only hackney carriages driven by hackney carriage drivers both of which are licensed by the council may ply for hire in a public place.
Licensed vehicles must only be driven by the holder of an appropriate licence whether or not the journey is for hire or reward. It is compulsory to have each vehicle sprayed in Jamaica yellow with an 85mm wide reflective white strip along the side of the vehicle.
The hackney carriage licence plate issued by the council must be displayed on the outer rear of the vehicle. Incidentally both vehicles are family saloons as opposed to black cabs.
During the fiscal year 2006/07 we claimed first year allowances of 50% which HMRC are now refusing to allow on...
