Annual taxation based on flat-rate method of calculating expenses relating to such use

Demonstrator cars


Frontier worker

Input tax

Charges made to employees

No steps to stop private use

Test case

Output tax

Change in use of wholly business car

Charges for running costs

Leased business cars

Purchased business cars

Sole trader, partner, director or employee

Payments by employees

Salary differential representing consideration

Salary sacrifice

Payments received for non-supplies