E4.622C Pooled Vans

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Commentary

Personal and employment tax

Pooled vans are treated as not available for private use¹. See EIM23450–EIM23490.

A van is treated as included in a pool for a tax year if²:

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(a)�� it is made available to and actually

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I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

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E4.622C Pooled vans

Personal and employment tax

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

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

C2.1020 Employment-related securities options and capital gains

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

A1.543 Welsh GAAR

A1.810 Limitation

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1318 Special mixed fund rules

C3.305 Rollover relief—time limit for acquisition of replacement assets

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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E4.622C Pooled vans

Personal and employment tax

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