Capita Gains Tax on vehicles

I have a question on Capita Gains tax on selling a vehicle. the Capita Gains section of the Gov website states that there will be no Capita Gains tax on any capita gains from selling your vehicle, unless it is used for business. Can you possibly clarify what is meant by 'for business'. For instance an employee may use their own personal car to drive from one office or work site to another office or work site. That in itself requires the driver to take out car insurance for business use (as would not constitute a normal home to work commute). Would HMRC consider that scenario as 'the car being used for business' (as a car insurer would), or do HMRC define business use as being for situations such as vehicles being used more specifically for the business (i.e delivery driver).If it does consider office to office driving as business use then what if personal use far outweighs this business use (i.e car used once or twice a year for driving between work offices, the rest being personal use - would be unfair to be taxed when personal use far outweighs business use for instance). Hypothetical question but would appreciate clarity.

Hi,

Please refer to the guidance here:

CG76906 - Wasting assets: road vehicles

Thank you.