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Home / Simons-Taxes /New developments, tax rates and allowances, table of cases /Tax rates and allowances /Tax rates and allowances for 2024/25 and 2025/26 / Car fuel benefit—2024/25

Car fuel benefit—2024/25

New developments, tax rates and allowances, table of cases

For 2024/25, car fuel benefit is calculated by applying

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E4.507S Operation of the charge on securities with artificially enhanced market value

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

B5.812A Particular charitable bodies

E8.811 National Insurance number—refusal of application

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares