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  • RE: CA23510 - meaning of car query

    Thanks for input BellaBoo. The first part about not being used as a "private vehicle" is quite clearly met. The second part "not suitable for use as a private vehicle" is quite subjective though. The vehicle doesn't fit into a supermarket parking space, is adapted so that three wheelchairs can fit in and guzzles petrol relative to a normal car. However, it could be arguably used for a personal trip to the football, but so could a London black cab.
  • RE: CA23510 - meaning of car query

    I have read the guidance, indeed quoted from it above, and it's not clear, which is why I asked the question here giving absolute specifics. If this forum can't answer this clear question is there any arm of HMRC who can answer?
  • CA23510 - meaning of car query

    Hello HMRC, I've recently bought a secondhand fully wheelchair accessible 9-seater minibus under a hire purchase agreement which will be 100% used for my business as a taxi driver. Is it appropriate to view this as not being a car under CA23510 and therefore claim 100% AIA on it? The reliance on it not being a car being under this exclusion: "a vehicle of a type which is not commonly used as a private vehicle and is not suitable for use as a private vehicle."
  • Expedited Certficate of Residence

    Our major client is refusing invoice payment as our certificate of residence has lapsed. An application to HMRC has been made but there is no indicative completion date. Annecdotal posts show 15 workings days return time but that is not guaranteed. Is there a way to pay to get this expedited? Or is there someone we can appeal to to have it moved up the list. The sums are existential.
  • VAT coding for service provided by an individual abroad

    Dear HMRC, We are a UK VAT registered company. We received an invoice for consulting services from an individual based in Argentina. Should that be accounted for as a) No vat b) Zero rated expense c) Reverse charge 20%