HMRC is very keen to ensure that employees don’t use pool cars and vans as their regular company vehicles in an attempt to sidestep company car tax. In some organisations a few employees share the use of one car – it might be what was once a pool car becomes used by a couple of employees on a regular basis, including private use. The legislation sets out rules to ensure that each employee only pays tax on their usage of the car.
Cool cruiser: Audi A6 Avant 50 TFSI e quattro S tronic 220 kW (299PS)
The A6 PHEV brings together a 2.0-litre four-cylinder petrol engine with an electric motor integrated into the seven-speed twin-clutch transmission....