Hi, we have a client company providing transportation services to third parties organisations where they transport their clients staff to different locations. As this can involve a number of staff our client is looking at purchasing a minibus (9 seater) which will be used exclusively for business use. I understand the minibus is classed as a car and therefore potentially BIK will be assessable based on availability. Accordingly, as our clients company is small and the business is operated from home, presumably HMRC would argue as the vehicle is outside the clients home it is available for use 100% and apply the BIK accordingly. The client does have access to 2 personal cars and genuinely will not use the minibus privately. Is there any sustainable argument against the BIK - any thoughts would be appreciated.