EIM22050 - Benefits: vans (to 2004/05): list of contents
Van benefit
| EIM22051 | Van benefit to 2004/05: general |
| EIM22060 | Van benefit to 2004/05: when it applies |
| EIM22061 | Van benefit to 2004/05: exceptions |
| EIM22062 | Van benefit to 2004/05: meaning of private use and business travel |
| EIM22065 | Van benefit to 2004/05: meaning of van |
| EIM22066 | Van benefit to 2004/05: meaning of design weight |
| EIM22067 | Van benefit to 2004/05: meaning of age of van |
| EIM22068 | Van benefit to 2004/05: scope and prohibition of other tax charges |
| EIM22069 | Van benefit to 2004/05: fair bargain |
| EIM22070 | Van benefit to 2004/05: what is a shared van? |
| EIM22072 | Van benefit to 2004/05: meaning of exclusive period |
Measuring the benefit
| EIM22075 | Van benefit to 2004/05: calculation of cash equivalent |
| EIM22077 | Van benefit to 2004/05: overriding limit on charge |
Value of exclusive availability
| EIM22080 | Van benefit to 2004/05: value of exclusive availability |
| EIM22082 | Van benefit to 2004/05: exclusive availability: meaning of unavailable |
| EIM22084 | Van benefit to 2004/05: exclusive availability: payments for private use of van |
Value of shared availability
| EIM22090 | Van benefit to 2004/05: value of shared availability (normal calculation) |
| EIM22092 | Van benefit to 2004/05: meaning of "participating employee" |
| EIM22095 | Van benefit to 2004/05: basic value of a shared van |
| EIM22097 | Van benefit to 2004/05: value of shared availability (alternative calculation) |
| EIM22100 | Van benefit to 2004/05: shared vans: payments for private use |
Examples
| EIM22105 | Van benefit to 2004/05: exclusive availability: example |
| EIM22106 | Van benefit to 2004/05: shared and exclusive vans: example 1 |
| EIM22107 | Van benefit to 2004/05: shared and exclusive vans: example 2 |
Heavy goods vehicles
| EIM22300 | Heavy goods vehicles: exemption |
