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Talk 31: When is a car not a car?

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In this first of two videos looking at the special capital allowances rules for cars, specialist Ray Chidell looks at how the definition of “car” can for capital allowances purposes be more complex than it would first appear. Ray focuses on the construction of particular vehicles and draws out the distinctions between cars and goods vehicles. He also looks at the second statutory test, which considers whether a particular vehicle is of a type commonly used privately and whether or not it is suitable for such use. Ray touches specifically on the treatment of taxis, driving school vehicles, motorhomes, double cab pick-ups and various other vehicles. To receive a weekly notification as each talk is made available, email [email protected] The 2015-16 editions of Ray’s two capital allowances books are now available from: http://www.claritaxbooks.com. This talk was sponsored by Six Forward Capital Allowances. © Claritax Books, 2015
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UK NEWS (7 months ago)
when is a car not a car

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