EIM22700 - Van and van fuel benefit from 2005/06: contents

  1. EIM22701
    Van benefit from 2005/06: scope - when it applies
  2. EIM22702
    Van benefit from tax year 2005 to 2006: structure (table)
  3. EIM22705
    Van benefit from the tax year 2005 to 2006: transition to the new regime (table)
  4. EIM22710
    Van benefit from 2005/06: scope and prohibition of other tax charges
  5. EIM22715
    Class 1A National Insurance contributions payable by employers
  6. EIM22716
    Van and van fuel benefit from 2005/06: fair bargain
  7. EIM22725
    Definitions - van
  8. EIM22729
    Van benefit from 2005/06: definitions - age of van
  9. EIM22730
    Van benefit from 2005/06: definitions - design weight
  10. EIM22735
    Van benefit from 2005/06: definitions - business travel
  11. EIM22740
    Van benefit from 2005/06: definitions - private use - kinds of private use
  12. EIM22745
    Van benefit from 2005/06: definitions - insignificant private use
  13. EIM22760
    Van benefit from 2005/06: vans for family members
  14. EIM22765
    Van benefit from 2005/06: exceptions - pooled vans: vans where private use is prohibited
  15. EIM22770
    Van benefit from 2005/06: benefit not otherwise taxable - cash alternatives to vans
  16. EIM22775
    Van benefit from 2005/06: emergency vehicles
  17. EIM22790
    Van benefit from tax year 2005 to 2006: cash equivalent
  18. EIM22795
    Van benefit from 2005/06: restricted private use condition
  19. EIM22800
    Van benefit from 2005/06: commuter use requirement
  20. EIM22805
    Van benefit from 2005/06: business travel requirement
  21. EIM22820
    Van benefit from 2005 to 2006: reduction because van unavailable
  22. EIM22825
    Van benefit from 2005/06: meaning of unavailable
  23. EIM22830
    Van benefit from 2005/06: treatment of shared vans
  24. EIM22840
    Van benefit from 2005/06: payments for private use of vans
  25. EIM22845
    Van benefit from 2014/15: payments for private use of vans
  26. EIM22850
    Van benefit from 2005/06: replacement vans
  27. EIM22870
    Van benefit from 2005/06: examples - the basic cases
  28. EIM22872
    Van benefit from the tax year 2005 to 2006: example - unavailability
  29. EIM22874
    Van benefit from the tax year 2005 to 2006: example - shared vans
  30. EIM22876
    Example - payments for private use
  31. EIM22878
    Van benefit from the tax year 2005 to 2006: example - replacement vans
  32. EIM22880
    Van benefit from 2005/06: examples - insignificant private use
  33. EIM22900
    Van fuel benefit from 2005 to 2006: introduction
  34. EIM22905
    Van fuel benefit from 2005 to 2006: similarities to car fuel benefit
  35. EIM22910
    Van fuel benefit from 2005 to 2006: differences from car fuel benefit
  36. EIM22915
    Van fuel benefit from tax year 2005 to 2006: cash equivalent
  37. EIM22920
    Van fuel benefit from 2005 to 2006: when cash equivalent is nil
  38. EIM22925
    Van fuel benefit from 2005 to 2006: van unavailable for part of the year
  39. EIM22930
    Van fuel benefit from 2005 to 2006: if fuel withdrawn and not reinstated
  40. EIM22935
    Van fuel benefit from 2005 to 2006: shared vans
  41. EIM22940
    Van fuel benefit from 2005 to 2006: replacement vans
  42. EIM22945
    Van fuel benefit from 2005 to 2006: making good
  43. EIM22980
    Van fuel benefit from tax year 2005 to 2006: example
  44. EIM22990
    Heavy goods vehicles: exemption
  45. EIM22991
    Heavy goods vehicles: definition
  46. EIM22992
    Heavy goods vehicles: scope of exemption
  47. EIM22993
    Heavy goods vehicles: treatment of vehicle which is not exempt