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| Supacat Member Since: 16 Oct 2012 Location: West Yorkshire Posts: 11018   
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Hi
Can you confirm what, if any, are the implications of the recent decision of the Court of Appeal in the HMRC case concerning the classification of certain vehicles for the purposes of income tax and national insurance contributions with regard to the new Defender Hard Top model? The BVRLA (@bvrla) Tweeted: Court ruling confirms that Combi vans are to be treated as cars for P11D purposes @HMRCgovuk #vehicletax https://t.co/RCZoJOy4rv https://t.co/e2gD3JwKuf https://twitter.com/bvrla/status/1296519265332469763?s=20 Actual ruling: https://www.bailii.org/ew/cases/EWCA/Civ/2020/889.html It's nigh on impossible to extract a few sentences to sum up, but "the application of the test as to whether a particular vehicle is a "goods vehicle" for the purposes of section 115(2)" and whether "the car was not "constructed or adapted for use . . . for the conveyance of goods" with the conclusion that "" . . . It seems to me that, by the conjunction of the words "constructed or adapted," the definition is really saying "originally constructed or where the structure is subsequently altered." "Immediately one says that, the question arises whether it can be said that the structure of the vehicle in the ordinary sense of the word has been altered, or whether the structure remains the same, but that some small fitting or attachment is made which, although it physically involves making small holes for screws in the structure, could not in any ordinary sense of the word be an alteration of the structure." |
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20th Sep 2020 8:31am |
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| lightning Member Since: 23 Apr 2009 Location: High Peak, Derbyshire Posts: 2838
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The new Defender "Commercial" is classed as a van with DVLA and HMRC
The old Defender only qualifies with HMRC if it's the "hard top" with no rear side windows and two or three front seats. All Defenders were classed as "Commercial" after 2011 but only with DVLA. Sadly a five seat Puma "Utility" won't qualify with HMRC. |
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16th Jun 2024 12:39pm |
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| Croker Member Since: 25 May 2020 Location: Gloucestershire Posts: 7 
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I don't know about the P11D stuff but the old 5 door utility wagon used to qualify with HMRC for VAT and capital allowances the same as a double cab. Based on the ability to carrya one tonne payload behind the seats with all the seats in place, I think?
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16th Jun 2024 2:14pm |
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| CarMan Member Since: 29 Nov 2010 Location: Cotswolds Posts: 1862
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Agree with that  Rob
1993 200tdi 90 hard-top 1998 300tdi 90 soft-top 2016 2.2 XS 90 hard-top (sold) |
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16th Jun 2024 4:16pm |
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