Summer 2006 Newsletter


Brave New World

Business Not Pleasure

Summertime Blues

All That Glitters...

Casting The Net

Trust Gordon?

It Ain't Over...

One In The Eye

Keep Your Nose Clean

Foreign Affairs

When Is A Car...

Don't Walk Away

Avoiding, The Issue

Brown Is Anti-PC

VAT's Up Doc?

Fuel's Gold

An Age-old Question?

That's Unfair!

Year In Year Out

How Hard To Try?

It's A Rip-Off!

Outlaws Win

Show Some Restraint

Not Our Problem

They Cannot Be Serious?


Pension Disappointments

When Is A Car...

...not a car? When it's an office! That was the taxpayer's argument in a recent tax case. A company director found it difficult to climb the stairs to the office above the company's shop, so the company bought him a motorhome which he used most of the time as a mobile office. He tried to argue that he should not be taxed on it as a company car, because it wasn't used for that purpose - or, if there was a tax charge, it should be reduced to a small percentage of a full year's rate because the vehicle was an office for so much of the time.

Sadly, this cut no ice with either the Appeal Commissioners or the High Court judge. The law treats a few things as "not cars" - vans are taxed differently, for example - but this was a car under the rules. The tax charge doesn't depend on what you actually use it for - it's due if the car is "made available" by your employer. If you want to avoid the charge, you have to show that it was not actually available - for example, if you are going on holiday for at least 30 days, you can return the car to the office and hand over the keys, and you will save a little tax as a result. Working in the car outside the office doesn't count.