Moving the goalposts

Moving the goalposts

In 2002 Gordon Brown changed the way company car tax worked to encourage fleets to focus on cars that emitted less CO2. Under NEDC, as it was then, a car that emitted less than 169g/km attracted the lowest rate of just 15%. Year on year OEMs knocked it out of the...
Cash options and AMAP

Cash options and AMAP

It’s a common fallacy that cash options work best for employees with low business mileage, when in practice it’s often the other way around. HMRC’s Approved Mileage Allowance Payments (AMAP) mean you can pay an employee who drives business mileage in their own car 45p...
Mercedes best car? It may be a PHEV…

Mercedes best car? It may be a PHEV…

We think PHEVs have a key role to play in the future of the car. We think HMG are fundamentally wrong to talk about banning them in as little as 12 years’ time. Why? Let’s look at three Merc SUVs; the GLE 3.0d and the GLE 350de & the EQC. The first is a diesel the...
What is a business mile?

What is a business mile?

This week, Wile E Coyote helps us to explain how to avoid a £600k unexpected tax bill on a fleet of just 30 company cars.     David and Harvey talk about the definition of a business and private mile, and ordinary commuting. What is a temporary workplace?...
The accidental private fuel charge

The accidental private fuel charge

We need to get Barry from his house to our local office to sign a contract (it’s about a mile). What’s the most expensive way to do it? Helicopter charter Hire a limo Hire a horse and carriage Ask him to drive it in his company car and reimburse him for the...