FOLLOWING the HMRC v Coca-Cola case over the definition of Combi or Double Cab vans for benefit-in-kind purposes, which the HMRC won, the BVRLA has released a guidance note to assist members.

Written in conjunction with HMRC, the guidance reflects the current position on Combi van, but the BVRLA warns may be subject to change if there are appeals in ongoing cases or HMRC announces additional measures. 

The ambiguity over use concerns whether the vehicle was made for transport of goods or for the transport of people and goods and the van’s primary purpose.

BVRLA leasing brokers can access the BVRLA guidance by going here: VAT and P11D definition of Combi vehicles.  

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