Description
Written by Ray Chidell, this guide to the taxation of company cars and other vehicles has been revised and updated for 2012-13, fully reflecting recent case law, HMRC guidance and the Finance Bill published in April 2012.
In addition to detailed explanations of all the statutory rules, covering tax and National Insurance, the book contains advice on such practical topics as the use of director loan accounts, the leasing of cars from the employer, and the avoidance of unintentional fuel scale charges. Tax planning points and pitfalls are highlighted throughout the text and a large number of recent tax decisions are also covered in their appropriate context.
The book also has a detailed chapter on capital allowances, the author being an acknowledged expert on that topic.
Full reference is made throughout to relevant legislation, case law and HMRC guidance. The rules are clearly explained for both 2011-12 and 2012-13 (based on legislation already published) so this book will remain relevant for many months to come.
Reviewed by Jane Moore, reviewing the previous edition in TAXline
By concentrating on one topic and covering it comprehensively, Ray Chidell has produced a very useful handbook for practitioners. I would thoroughly recommend it.
Ray Chidell, MA (Cantab)
Ray Chidell started his professional career as an Inspector of Taxes, and then worked for 14 years as a tax specialist in two mid-tier accountancy firms, including six as a tax partner with Mazars. He has written extensively on capital allowances and employee benefits and in September 2011 he launched Claritax Books.
Claritax Books
Claritax Books exists to sell practical, high quality tax books written by expert authors. Our books are competitively priced and include a range of tax material not available elsewhere.
