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Van benefit from 2005/06: definitions - age of van

van, van benefit, age, ITEPA03/s171(3), definition

Van benefit from 2005/06: restricted private use condition

van, van benefit, restricted private use, ITEPA03/s155, ITEPA03/s155(4)

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 …

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: meaning of participating employee

van, shared van, participating employee, ITEPA03/S162

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

van, shared availability, normal calculation, ITEPA03/S161

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

van, van benefit, example, insignificant, ITEPA03/s114, ITEPA03/s114(3A), ITEPA03/s155, ITEPA03/s155(4)

Van benefit from 2005/06: definitions - business travel

van, van benefit, ITEPA03/S171, business travel, 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: structure (table)

van, van benefit, ITEPA03/S114, ITEPA03/S154, structure

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 …

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: definitions - van

EIM22725 - Van benefit from 2005/06: definitions - van Section 115 ITEPA 2003 This definition is carried over from years before 2005/06 and remains unchanged in practice. Definition A van means a mechanically …

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

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

Van benefit from 2005/06: definitions - design weight

van, van benefit, design weight, gross vehicle weight, gvw, ITEPA03/S115, definition