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Motor Caravan


Company owns a Motor Caravan. Is this taxed in the same way as a car for P11D purposes?

Can Capital allowances be claimed and if so at what rate?

Thanks in advance


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17th Jun 2009 22:32

CAA 2001, s. 268A
Provides the definition of a car for Capital Allowance purposes, and, in a nutshell, if it's not a motorcycle and is not designed for carrying goods and is not of a design which is not suited to private use (Fire engines, ambulances and the like) it is a car. As Jim says, pretty much the same as the definition for Schedule E purposes

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17th Jun 2009 21:11

Probably a car for CAs
The Morris case was about the P11D benefits. It did not decide for capital allowances but since the definitions (in this respect) are the same, it should be a car for CAs.

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17th Jun 2009 18:17

Morris v Revenue & Customs Commrs (2006)
Case decided that a motor home is a car for tax purposes, so that any benefit will be calculated on the basis of list price, CO2, etc in the usual way. Capital Allowances will also be due on the vehicle on the same basis as a car.

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