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Posted Wed, 28 Sep 2022 18:18:48 GMT by K M
HMRC eim23150 still says : From 2002/03, when deciding whether double cab pick-ups count as cars or vans, HMRC will interpret the legislation that defines car and van for tax purposes in line with the definitions used for VAT purposes. The position in respect of earlier tax years remains unchanged. Under this measure, a double cab pick-up that has a payload of 1 tonne (1,000kg) or more is accepted as a van for benefits purposes. Please confirm that a double cab pick up with a payload over 1 tonne qualifies as a van for employee benefits following the 'Payne & Ors v HMRC [2020] EWCA Civ 889' case/Coco Cola.
Posted Mon, 03 Oct 2022 14:25:07 GMT by K M
Can anyone reply to this please?
Posted Wed, 05 Oct 2022 07:37:24 GMT by HMRC Admin 19
Hi,

The guidance at EIM23150 is still in place, and has not changed.

Thank you.

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