There has been some positive changes regarding companies with motor vehicles that are being used for both business and private use by shareholder-employees, which often fall under the FBT rules. However, new rules came into effect from April 2017 that are very beneficial, if you fit the bill. The old rules that applied prior to April 2017, if you are a company and provide a company vehicle to a shareholder employee, FBT will be payable. From the 2017-18 income tax year onwar

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