EIM23485 - Car and van benefit: pooled cars and vans: inadequate parking facilities

You will sometimes see it argued that a car or van that would otherwise qualify as a pooled car or van is only taken home at night by an employee because:

  • there are inadequate car parking facilities at the employer바카라 사이트™s premises, or
  • if the car or van were left overnight at the employer바카라 사이트™s premises it might well be damaged by vandals, etc.

Apart from the exception at EIM23480 for chauffeurs, do not admit such a claim or offer any concession. A vehicle must satisfy all five of the tests set out in EIM23450 to qualify as a pooled car or van.