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Van benefit from 2005/06: definitions - insignificant private use

van, van benefit, insignificant, private use, ITEPA03/s114, ITEPA03/s114(3A)

Van benefit from 2005/06: definitions - private use - kinds of private use

van, van benefit, private use, ITEPA03/S118, ITEPA03/s155, restricted private use, definition

Van benefit from 2005/06: benefit not otherwise taxable - cash alternatives to vans

van, van benefit, ITEPA03/S119, cash alternative, heaton

Van benefit from 2005/06: exceptions - pooled vans and vans where private use is prohibited

EIM22765 - Van benefit from 2005/06: exceptions - pooled vans and vans where private use is prohibited Sections 118(1) and 168 ITEPA 2003 There are three exceptions to the scope of the van benefit charge at EIM22701…

Van benefit from 2005/06: meaning of unavailable

EIM22825 - Van benefit from 2005/06: meaning of unavailable Section 156(2) ITEPA 2003 The effect of a van being unavailable is explained at EIM22820. A van is ‘unavailable’ on any day if the day: falls before the …

Van benefit from 2005/06: scope and prohibition of other tax charges

EIM22710 - Van benefit from 2005/06: scope and prohibition of other tax charges Sections 239 and 269 ITEPA 2003 The van benefit charge (see EIM22701) is the only charge on the benefit of a van available for private …

Van benefit to 2004/05: exclusive availability: payments for private use of van

van, exclusive, private use, payment, ITEPA03/S159, step 4

Van benefit to 2004/05: value of exclusive availability

van, exclusive use, exclusive availability, ITEPA03/S157, basic value

Van benefit to 2004/05: calculating the cash equivalent

van, cash equivalent, ITEPA03/S155

Van benefit to 2004/05: value of shared availability (alternative calculation)

van, shared availability, ITEPA03/S164, alternative calculation

Van benefit to 2004/05: value of shared availability (normal calculation)

van, shared availability, normal calculation, ITEPA03/S161

Van benefit to 2004/05: exclusive use: example

van, exclusive, example, ITEPA03/S157

Van benefit to 2004/05: basic value of a shared van

EIM22095 - Van benefit to 2004/05: basic value of a shared van Section 163 ITEPA 2003 The basic value of a shared van is calculated as follows: Step 1 Determine the age of the van. Step 2 If the age of the van

Van benefit to 2004/05: shared availability: payment for private use of van

EIM22100 - Van benefit to 2004/05: shared availability: payment for private use of van Section 165 ITEPA 2003 A deduction is to be made from the provisional sum calculated under Step 6 of Section 161(1) ITEPA 2003 (…

Van benefit to 2004/05: meaning of participating employee

van, shared van, participating employee, ITEPA03/S162

Van benefit to 2004/05: meaning of van

EIM22065 - Van benefit to 2004/05: meaning of van Section 115 ITEPA 2003 A van means a mechanically propelled road vehicle that: is a goods vehicle (a vehicle of a construction primarily suited for the conveyance …

Van benefit to 2004/05: exceptions

EIM22061 - Van benefit to 2004/05: exceptions Sections 118(1) and 168 ITEPA 2003 There are two exceptions to the van benefit charge rule at EIM22060. They are: vans forming part of a "van pool", which are exempted …

Class 1A National Insurance contributions: Special Class 1A NICs cases: Vans: Fuel for use ...

an fuel; van fuel 2005/06; van fuel 2006/07; NIM16387 - Class 1A National Insurance contributions: Special Class 1A NICs cases: Vans: Fuel for use in a provided van: From 6 April 2005 to 5 April 2007 The income tax …

Van benefit from 2005/06: reduction because van unavailable

van, van benefit, unavailable, unavailability, ITEPA03/s156