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Vol 21 No 10 Oct/Nov 2016

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Company Cars: A Practical Guide 2012-13 2nd ed

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ISBN13: 9781908545206
Published: May 2012
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print



A clear, practical guide to the tax rules applying to company cars and other vehicles. Going beyond the scope suggested by the title, the text includes coverage of company vans and of private vehicles used for work purposes.

In addition to detailed explanations of all the statutory rules, covering tax and National Insurance, the book contains advice on such practical topics as the use of director loan accounts, the leasing of cars from the employer, and the avoidance of unintentional fuel scale charges. Tax planning points and pitfalls are highlighted throughout the text and a large number of recent tax decisions are also covered. The book also has a detailed chapter on capital allowances, the author being an acknowledged expert on that topic. Full reference is made throughout to relevant legislation, case law and HMRC guidance.

The rules are clearly explained for both 2011-12 and 2012-13 so this book will remain relevant for many months to come. Changes since the first edition include:

  • new case law developments (Baldorino, Jones, Samson, GR Solutions, Time For Group);
  • new commentary re relevant security features;
  • new commentary re diesel hybrids;
  • future changes to treatment of diesel cars;
  • future changes re zero emission cars;
  • advisory fuel rates updated;
  • new fuel charge multiplier;
  • VAT rate changes;
  • extension of first-year allowances but with tighter criteria;
  • changes re capital allowance pooling from April 2013;
  • van fuel charge increase from April 2013;
  • company car changes from 2014;
  • updated examples;
  • practical point about insurance documents and pooled car status.

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Subjects:
Taxation