Over the last few years changes to benefit-in-kind (BIK) taxation, specifically around the provision of company cars, has changed significantly. With a system linked to a blend of car list price and CO2 emissions, we see a much fairer system, which also encourages the take up of newer and lower emitting cars. Motor manufacturers have played their part with an increased focus on the development of lower emitting power train technology which widens the choice of vehicles available to the tax conscious and environmentally aware driver.

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