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My client operates his business through a limited company. He did not take our advice and bought a 2005 registered Land Rover Discovery 3 TDV6 auto diesel that is defined as a car for benefit in kind purposes.
He is now proposing to convert the Discovery which would involve removing of all the seats behind the front row and blackening out the rear windows.
A metal frame will be bolted behind the front seats a bulkhead and wooden floor would be fitted and the rear window would be disengaged.
The vehicle registration certificate form V5 cannot be altered to provide details of the conversion this will always be registered as a diesel car.
Under the definitions of car and van in chapter 11 of HMRC’s leaflet Expenses and benefits 480 (2009) the vehicle after modification will not be a car.
It...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
