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

Demonstrator cars

Generally

Use by employees: car averaging method

Frontier worker

Input tax

Charges made to employees

No steps to stop private use

Test case

Meaning of supply: payments by employees for use of car

Car provided by employer: lower wage, etc.

Use by staff: car averaging method

Output tax

Change in use of wholly business car

Charges for running costs

Charges made to employees

Leased business cars

Payments by employees for use of

Purchased business cars

Sole trader, partner, director or employee

Payments by employees

Salary differential representing consideration

Salary sacrifice

Payments by employees for use of car

Payments received for non-supplies

Use by staff: car averaging method

Company cars

Contract hirer

Daily car rental companies

Manufacturers

Motor dealers

Rental cars