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Reliefs claimable by company on car that is provided to self-employed salesman.
My client a limited company is a wholesaler of household goods. To increase sales the company recently recruited a talented salesman who is to visit existing and prospective customers and promote the company’s business. The salesman will be remunerated by a moderate commission based on a percentage of sales he makes.
The salesman who is not ‘connected’ to the company in any way appears to be self-employed when applying the ‘badges of trade’. He enjoys full autonomy in terms of which retailers he visits and is fully flexible as to what days and times to work; he does not work on the company’s premises; uses his own tablet to access the company’s software; is not paid for any holidays or sick days; and invoices the company in his own name for his commission.
The introduction of the salesman proved successful and the company wishes to...
