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  • Payroll Professional - Double cab pick-up could be a “car”
    Double cab pick-up could be a “car”..HMRC v Coca-Cola (GB) Ltd is a long running case centred on the definition of a company van. This matters because company cars are taxed more heavily than company vans that can be used privately. The case concerns double cab pick-ups that have a second row of seats behind the driver. The Court of Appeal has now determined that multi-purpose vehicles capable of carrying goods and people are more akin to cars than vans and therefore will be taxed as cars. The vehicles in...
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