A client who buys a new vehicle annually for purposes of benefitting from the capital allowance, has just bought a Mercedes Benz X350d 4matic. I do not know if this vehicles qualifies as a commercial vehicle due to the criteria imposed by HM Revenue and Customs as to what qualifies as a commercial vehicle, baring in mind that the vehicle is not a Van or Car based Van. The vehicle is intented to be used as an addition to the company motor vehicle pool, but no Benefits in Kind (BiK) would be applicable as the car is to be used specifically for business purposes.
I am not a great expert on the range of new jeep like or four wheel drive vehicles that could potentially qualify for capital allowances (e.g. Land Rover Defender 110 County TD) as well as VAT and would appreciate any help.