VIT50000 - Motoring expenses: contents

  1. VIT50100
    Rules about motoring expenses
  2. VIT50300
    What is a car?
  3. VIT50600
    Car derived vans
  4. VIT50900
    Combination vans
  5. VIT51200
    Motor caravans
  6. VIT51500
    Input tax on vehicles other than cars
  7. VIT51800
    Conversion of a commercial vehicle into a car
  8. VIT52100
    Definition of input tax block and qualifying cars
  9. VIT52400
    Conditions to be met to recover VAT on qualifying cars
  10. VIT52700
    Exclusive business purpose relating to input tax block and qualifying cars
  11. VIT53000
    Damaged or stolen cars
  12. VIT53300
    Leasing of cars
  13. VIT53600
    Relief/replacement cars
  14. VIT53900
    Short-term hire and Motability leases
  15. VIT54200
    Cars bought for sale and leaseback
  16. VIT54500
    Car repairs and other motoring expenses
  17. VIT54800
    Availability of cars for private use
  18. VIT55100
    Taxing the private use of cars
  19. VIT55400
    Road fuel and the private use of cars
  20. VIT55700
    Private use of business cars
  21. VIT56000
    The self-supply provisions related to the private use of cars
  22. VIT56300
    Private use of commercial vehicles
  23. VIT56600
    Trade agreements with the Society of Motor Manufacturers and Traders