I have two clients, husband and wife, running two entirely separate Ltd Cos. His business premises is adjacent to their home, hers is a shop some distance away. He wishes to lease a vehicle to be used as a pool car, he understands the requirements, and would comply (no personal use, available to all staff, etc,) and there is a genuine need for such a vehicle. Even though business premises is adjacent to the home I think he would be OK, separate entrance, parking area, and so on. However he asks if the vehicle could occasionally be shared with his wife’s business (a charge would be made) for some long-distance trips to suppliers but I cannot see how it would meet all the criteria for that business as it would not be left overnight at her premises, but at his, and how would it be available to all her employees from that address? However HMRC refers to ‘employers or groups of employers’ providing a pool car so it must be possible in some circumstances. Would be grateful for any advice.