Owner/Director has small hybrid company car. Business mileage predominately short urban journey's using that vehicle.
If, when making a longer journey involving busy motorway traffic, the director uses a different privately owned larger car which he finds more suitable. Is the correct mileage rate from a tax perspective:
A. The advisory fuel rate for the small company car (he has a company car he should have used it).
B. The advisory fuel rate for the larger private car (reflects the fuel actually used but doesn't pay for running costs as company car provided).
C: 45p per mile for using a private car for business (that is what actually happened, doesn't matter that he didn't use his company car).
