Combi-vans: are they really cars?

For many years now the Combi-van has been purchased by businesses with the additional attraction that it can be used personally to run the family around with only a small benefit in kind.

Back in August 2017 there was a court case between HMRC and Coca Cola where HMRC challenged the tax treatment of three Combi-vans.

The outcome of the case was that two of the vans were to be treated as cars rather than vans for tax triggering significant benefits in kind on the employees who had the personal use of these vehicles. The outcome of this case was appealed by Coca Cola in February 2019 with no success.