Member Since: 20th Feb 2002
11th Jun 2020
The 1 tonne payload rule only applies to double cab pick ups.
If it doesn't meet the basis condition 'designed primarily for carrying goods or burden' then it will be a car for BIK purposes
28th May 2020
I take your point on (1)(a).
re (1)(b) - surely if you need to buy a laptop in order to be able to perform your duties of employment then that condition is met?
a moot point anyway if 1a fails.
15th Mar 2017
Hammond said in his letter
'Colleagues will be aware that there has been a sharp increase in self-employment over the last few years. Most commentators believe that at least part of the increase is driven by differences in tax treatment.'
But employment status is a matter of fact not choice. I'm familiar with tax motivated incorporation. Never heard of tax motivated self-employment!
18th Jun 2015
you are probably right. there is nothing to hide. just a matter of principle.
I was thinking of doing as you mention in your last paragraph - give them the info, but mention that they weren't strictly entitled to it.
thank you all for your help.
18th Jun 2015
ok, so technically its not an enquiry, but it is not yet a discovery assessment either. More of a warning that if we don't provide the info, the will raise an assessment. Quote - "any such assessments will be made under s29..."
If we don't provide the information required, wouldn't they just raise a discovery assessment anyway? In which case, the documents would have to be provided to them anyway.
20th Apr 2012
Yes i have seen that thanks.
this appears to be new guidance issued to HMRC staff though, which isnt even on their website.
appears to be another case of HMRC making up their own rules, irrespective of what legislation states.
13th Feb 2012
ok, thanks for your reply.
Just wanted to make sure that a formal partnership wasnt required.
there is no problem with disaggregation - totally different type of business
28th Jul 2010
at my former employer we used peninsular. you could email them and they emailed back with quotes from and links to hmrc manuals, legislation etc.
i'm currently in the same boat as you - not happy with the answers i'm getting from my current provider, and they dont back advice up by emailed documents, so I may be looking to change.