EIM22700 - Van and van fuel benefit from 2005/06: list of contents
VAN BENEFIT: scope of the charge
| EIM22701 | Van benefit from 2005/06: scope - when it applies |
| EIM22702 | Van benefit from 2005/06: structure (table) |
| EIM22705 | Van benefit from 2005/06: transition to the new regime (table) |
| EIM22710 | Van benefit from 2005/06: scope and prohibition of other tax charges |
| EIM22715 | Van and van fuel benefit from 2005/06: Class 1A National Insurance contributions payable by employers |
| EIM22716 | Van and van fuel benefit from 2005/06: fair bargain |
Van benefit: definitions
| EIM22725 | Van benefit from 2005/06: definitions - van |
| EIM22729 | Van benefit from 2005/06: definitions - age of van |
| EIM22730 | Van benefit from 2005/06: definitions - design weight |
| EIM22735 | Van benefit from 2005/06: definitions - business travel |
| EIM22740 | Van benefit from 2005/06: definitions - private use - kinds of private use |
| EIM22745 | Van benefit from 2005/06: definitions - insignificant private use |
Van benefit: special treatments
| EIM22760 | Van benefit from 2005/06: vans for family members |
| EIM22765 | Van benefit from 2005/06: exceptions - pooled vans: vans where private use is prohibited |
| EIM22770 | Van benefit from 2005/06: benefit not otherwise taxable - cash alternatives to vans |
| EIM22775 | Van benefit from 2005/06: emergency vehicles |
Van benefit: measuring the benefit
| EIM22790 | Van benefit from 2005/06: cash equivalent |
| EIM22795 | Van benefit from 2005/06: restricted private use condition |
| EIM22800 | Van benefit from 2005/06: commuter use requirement |
| EIM22805 | Van benefit from 2005/06: business travel requirement |
Van benefit: measuring the benefit - adjustments
| EIM22820 | Van benefit from 2005/06: reduction because van unavailable |
| EIM22825 | Van benefit from 2005/06: meaning of unavailable |
| EIM22830 | Van benefit from 2005/06: treatment of shared vans |
| EIM22840 | Van benefit from 2005/06: payments for private use of vans |
| EIM22850 | Van benefit from 2005/06: replacement vans |
Van benefit: examples
| EIM22870 | Van benefit from 2005/06: examples - the basic cases |
| EIM22872 | Van benefit from 2005/06: example - unavailability |
| EIM22874 | Van benefit from 2005/06: example - shared vans |
| EIM22876 | Van benefit from 2005/06: example - payments for private use |
| EIM22878 | Van benefit from 2005/06: example - replacement vans |
| EIM22880 | Van benefit from 2005/06: examples - insignificant private use |
VAN FUEL BENEFIT
| EIM22900 | Van fuel benefit from 2005/06: introduction |
| EIM22905 | Van fuel benefit from 2005/06: similarities to car fuel benefit |
| EIM22910 | Van fuel benefit from 2005/06: differences from car fuel benefit |
| EIM22915 | Van fuel benefit from 2005/06: cash equivalent |
| EIM22920 | Van fuel benefit from 2005/06: when cash equivalent is nil |
| EIM22925 | Van fuel benefit from 2005/06: van unavailable for part of the year |
| EIM22930 | Van fuel benefit from 2005/06: if fuel withdrawn and not reinstated |
| EIM22935 | Van fuel benefit from 2005/06: shared vans |
| EIM22940 | Van fuel benefit from 2005/06: replacement vans |
| EIM22945 | Van fuel benefit from 2005/06: making good |
| EIM22980 | Van fuel benefit from 2005/06: example |
HEAVY GOODS VEHICLES
| EIM22990 | Heavy goods vehicles: exemption |
| EIM22991 | Heavy goods vehicles: definition |
| EIM22992 | Heavy goods vehicles: scope of exemption |
| EIM22993 | Heavy goods vehicles: treatment of vehicle which is not exempt |
