The cost of being in the van ...
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Article by Arthur Sellwood, former Inspector of Taxes. This article appeared in the February 2005 issue of Tax Adviser. The relationship to tax charges and reliefs of the use of a van has always been a subject of argument even before the provision of benefits in kind was brought into greater prominence by FA 1976. People would say that they did not use their vans for private journeys or that they did not consider it respectable. Clearly, however, there was a good deal of such private use and the IR succeeded in showing that vans were suitable for private use in Tapper v Eyre
and other cases, although a decision in the opposite direction was obtained by taxpayers in Roberts v Granada TV Rental Ltd
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