My son, who is employed as a sales person, is provided with a company car by his employer.
His work is based at home and he makes contributions to his employer, by deduction from his salary, for the private use of the company car.
I am trying to ascertain if he should be taxed on the company car as a benefit in kind.
What are the relevant factors? How can the arrangement be best structured so he does not get taxed on the car as a benefiy in kind?