I am only a small accountancy practice, working for very small limited companies and the self employed, so I don't have any clients with company cars or even who consider it up to recently.
As electric cars become a more viable option and the current BIK rates make it more attractive (currently), I wanted to ask about how you undertake your cost comparisons.
I am of course aware of how to do the main part of the cost comparison, however I wonder whether you would include the savings that would be made in personal tax, whether that be standard income tax or the dividend rate, because if the car were purchased personally, the Director/Shareholder would have to pay that before having the money available to pay for the car personally.
I would be interested in others' opinions and views.
Thank you for your time.