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Upper Tribunal Administrative Appeals Chamber decision by Judge Caldwell on 29 December 2025.
Find out about the private use of company cars and vans and when a benefit charge is incurred.
Find out when the Environment Agency classes a motor vehicle as waste and waste controls apply.
Find out which licence and fuel you need for agricultural vehicles and which tax and operator's licence exemptions might apply to you.
Overview of the vehicle operator licensing system.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Apply for temporary importation of a private motor vehicle using form C110.
Find out how to use the second-hand motor vehicle payment scheme to make a claim on your VAT Return.
Get help to classify various types of vehicles such as mobility scooters, dumpers and utility vehicles, all-terrain vehicles and e-bikes for import and export.
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