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United Kingdom · Question · Written question

UIN 53323

Company Cars: Taxation

answeredUnited Kingdom· UK Parliament· EN

Introduced

2 June 2020

Last action

8 June 2020 · Answer

Status

Answered

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Subjects

Taxation

Source updated

8 June 2020

Taxation

Summary

To ask the Chancellor of the Exchequer, if he will review the tax charge on company cars in cases where the covid-19 outbreak has reduced their use or resulted in them being unused by the beneficiary.

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Timeline

  1. 2 June 2020

    Written question

    To ask the Chancellor of the Exchequer, if he will review the tax charge on company cars in cases where the covid-19 outbreak has reduced their use or resulted in them being unused by the beneficiary.

    Source: Commons

  2. 8 June 2020

    Answer

    Where a car is made available to an employee which they can use for private purposes, this represents a taxable non-cash benefit, regardless of whether the employee uses the car. Normally, HMRC would only consider a company car to be unavailable if it has...

    Source: Written answer

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