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Publisher: Claritax Books; paperback 224 pages
A corporate finance colleague of mine saw this on my desk and expressed great surprise that someone could write a whole book about the taxation of company cars.
Since the company car is such a common benefit one would expect the rules to be simple enough for the man on the street to understand. That the rules are not simple and that a book can be written on the subject is a sad reflection of the complexity of the legislation in the UK.
As may be expected the main focus is on the benefit in kind on company cars and vans. The remainder of the book comprises chapters on the National Insurance implications business use of own car/van employer returns capital allowances VAT and finally tax planning and pitfalls.
As a practitioner probably the...
