THE tax implications of buying company cars abroad dominated fleet enquiries at the shared Fleet Show stand of Customs & Excise and the Inland Revenue. The two departments are working ever more closely on general issues, and have formed links with representative trade bodies such as the BVRLA and ACFO.

The show was the first opportunity for many fleet decision-makers to discuss proposed changes to the definition of a car in VAT law, which will remove the anomaly where many double cab pick-ups were treated as cars. Provided a double cab has a payload of more than 1,000kg, it will be classed as a commercial vehicle for VAT purposes.

A more pressing issue, however, was the widespread interest expressed in the possibilities of sourcing company cars overseas. From a tax perspective, all the relevant information and processes are outlined in a Customs & Excise publication entitled 'VAT — The Single Market'.