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Supacat

Member Since: 16 Oct 2012
Location: West Yorkshire
Posts: 11018

2013 Defender 110 Puma 2.2 XS DCPU Keswick Green

Commercial Status of Hard Top Model

Hi

Can you confirm what, if any, are the implications of the recent decision of the Court of Appeal in the HMRC case concerning the classification of certain vehicles for the purposes of income tax and national insurance contributions with regard to the new Defender Hard Top model?

The BVRLA (@bvrla) Tweeted:

Court ruling confirms that Combi vans are to be treated as cars for P11D purposes @HMRCgovuk #vehicletax
https://t.co/RCZoJOy4rv https://t.co/e2gD3JwKuf https://twitter.com/bvrla/status/1296519265332469763?s=20

Actual ruling:

https://www.bailii.org/ew/cases/EWCA/Civ/2020/889.html

It's nigh on impossible to extract a few sentences to sum up, but "the application of the test as to whether a particular vehicle is a "goods vehicle" for the purposes of section 115(2)" and whether "the car was not "constructed or adapted for use . . . for the conveyance of goods" with the conclusion that "" . . . It seems to me that, by the conjunction of the words "constructed or adapted," the definition is really saying "originally constructed or where the structure is subsequently altered."

"Immediately one says that, the question arises whether it can be said that the structure of the vehicle in the ordinary sense of the word has been altered, or whether the structure remains the same, but that some small fitting or attachment is made which, although it physically involves making small holes for screws in the structure, could not in any ordinary sense of the word be an alteration of the structure."

20th Sep 2020 9:31am

andydef90

Member Since: 09 Feb 2015
Location: yorkshire
Posts: 617

2014 Defender 90 Puma 2.2 HT Corris Grey

well i have read it twice and only in my opinion the transporter started life has a van but then was converted to accommodate extra passengers .
now my puma is a two seater and i pay around 240 pounds a year road tax if i was to put seats in it i have to inform the dvla and pay the tax accordingly otherwise if there was a accident the insurance would be invalid .
it looks like coca cola have tried to state that the transporter is for commercial use so pays less tax but in the eyes of the dvla its a passenger conversion

10th May 2021 2:21pm

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