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In the fast lane

NEIL WARREN and RICHARD CURTIS consider practical tax and VAT issues in relation to vehicles used by a business


  • Can input VAT be claimed on the purchase of a vehicle?
  • Motor expenses and the Lennartz principle.
  • The difference between a car and a van.
  • Capital allowances and the annual investment allowance.
  • Employees’ cars and benefits in kind.

To quote Chris Tarrant on Who Wants to be a Millionaire?: the question is easy if you know the answer. In the world of tax and particularly VAT a question that might seem easy can sometimes have some interesting quirks and not be as easy as you think. A pickup truck races down a road

In this article we are going to consider the VAT and tax issues of a very common situation regarding motor vehicles. The ‘challenge’ is...

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