Tax-Free Mileage Allowances—2024/25

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Commentary

New developments, tax rates and allowances, table of cases

Employee's own vehicle
Motorcars and vans			2024/25
Up to 10,000 business miles			45p

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E5.607 Corporate members

I4.265 Lifetime transfers reported late

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

I3.367 Fall in value relief—changes in interests in land

I9.325 Foreign pensions free from IHT

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

D6.233 Rights issue—sale of rights nil paid

C3.1706 PPR relief where there is job-related accommodation

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

E6.102K Statutory residence test—the definition of a 'home'

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Tax-free mileage allowances—2024/25

New developments, tax rates and allowances, table of cases

E5.607 Corporate members

I4.265 Lifetime transfers reported late

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

I3.367 Fall in value relief—changes in interests in land

I9.325 Foreign pensions free from IHT

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

D6.233 Rights issue—sale of rights nil paid

C3.1706 PPR relief where there is job-related accommodation

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

E6.102K Statutory residence test—the definition of a 'home'

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Tax-free mileage allowances—2024/25

New developments, tax rates and allowances, table of cases

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POLICIES

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PROFESSIONAL DEVELOPMENT