Electric Vehicles – the tax conundrum

David Chandler discusses the Electric Vehicle revolution and how taxes on vehicles may have to change

You could be forgiven for thinking everybody is already driving an Electric Vehicle (EV) in 2022. Everywhere you look there are adverts for EVs, all the new models being released seem to be EVs, charging stations are opening up all over the country (the newest electric forecourt is due to open in April 2022 in Norwich East!) and if you’re like me, you’re noticing more cars without exhausts!

25 March 2022

About the author

David Chandler

David has over 20 years of Employment Tax experience covering practice, industry and dealing with HMRC – helping clients to manage their compliance, planning and tax risks. The majority of his career in the big 4, he focuses on using technology to help deliver tools and services to clients in the Employment Tax and HR arena, especially around company cars, benefits and communication to employees.

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David Chandler looks at some practical difficulties for employers when it comes to reporting company cars, especially electric and hybrid vehicles

From 2002 through to around 2015, the taxation regime for company cars was a relatively benign subject, with employees choosing the most CO2 efficient car, which invariably was a diesel, and employers putting the information on P46(car) forms and annually on the form P11D. Simple.

8 March 2021

David Chandler looks at the changing world of company cars and whether an electric fleet could be the future

Most people entering the tax profession like the fact things change – we have an annual Budget (sometimes more than one!) and the tax playing field never sits still. However, the pace of change over the last 3 years in the company car/employment tax space has been somewhat unprecedented! We have had such a sustained period of uncertainty and change, with many signs that this will not stop.

The recent headline is that the Government have announced plans to consult on stopping the sale of all new cars with Internal Combustion Engines (“ICE”) with effect from 2035, with an additional suggestion that they may bring forward that date to 2032.

5 March 2020

David Chandler looks at the practicality of providing employees with a means of transport

Writing for the Tax Voice means we need to focus on the facts and technical issues. However, when providing advice direct to clients we’re often asked also to try and “predict” the future (or at the very least provide an opinion). In some areas that is often easier said than done. Where company cars are concerned, of late this has become markedly more difficult. Which is why I’ve decided to keep a closer eye on my crystal ball.

Company cars seems to have undergone some of the most impactful changes over the last 18 months and in addition there are fairly radical changes coming over the next few years. As professionals advising in this space we have never seen such a period of change.

13 March 2018

Electric Vehicles – the tax conundrum

David Chandler

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Electric Vehicles – the tax conundrum

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David Chandler

How to use P11Ds: reporting obligations for benefits

Termination Packages – Is a complete tax and NI exemption due?

The temporary workplace: applying the intention or expectation test

The capital gains tax treatment for lost deposits: three recent cases

The rules on travel and subsistence: a long and winding road