Focus on
Employment tax and company
solutions for car manufacturers/
importers
We at MHA Maclntyre Hudson have a lot of
experience of dealing with the employment
tax issues for car manufacturers/importers.
Our experience covers the following specific areas:
1.Employee company car schemes. Dealing with the
car arrangements for employees of the manufacturers/
importer, together with their friends/family. We have
seen a number of significant HMRC challenges over these
schemes and it is always worth checking that your specific
arrangements are water tight. We have experienced
specific challenges over the viability of the arrangement
when there is a change in the residual value of the
vehicle. We have helped clients in the set up of employees
schemes, in the review of the existing schemes to ensure
these are robust and in dealing with any discussions /
negotiations with HMRC.
2.Dealer incentive arrangements and vehicle launches.
Dealing with the provision of possible benefit in
kind in regard to costs associated in dealer incentive
arrangements and vehicle launches. From experience
if this area is not managed the additional income tax/
National Insurance arising can prove costly.
3.Supporting dealer group’s sales team processes.
Helping to keep you and your franchised dealer
employees aware of the latest tax rules relating to
company car taxation. We are seeing a growing number of
traditional company car drivers wanting advice on whether
to keep their company car or take up the offer of a cash
alternative. Increasingly these individuals are turning to
the car dealership for this help and clearly they need to be
prepared to deal with. We can train those in this area and
offer a helpline to deal with queries.
4.Employee taxes process compliance reviews. We
have assisted manufacturers/importers in a review of
their employer taxes compliance and in dealing with any
disputes they may have with HMRC.
Contact us
Alastair Kendrick
Tax Director
T: 020 7429 4100
E: [email protected]
Alastair is director at MHA MacIntyre
Hudson and is considered a leading
expert on company car taxation.
His clients include employers who are looking at their
company car arrangements and/or the cash allowance
they offer in lieu. He also works with leasing companies/
motor manufacturers/importers helping them to structure
arrangements for their employees and customers.
Alastair is not only involved in traditional company car
arrangements but also salary sacrifice and employee car
ownership schemes. In addition he was heavily involved with
the lobbying by the motor industry over the changes to the
calculation of benefit in kind on demonstrator cars.
Alastair is a frequent writer and presenter on fleet issues he
was author of the chapter on taxation of company cars in
the publication ‘Managing my Company Car’.
Steve Freeman
Head of Motor
T: 07795 47665
E: [email protected]
Steve is a former Big Four Audit and Client
Service Partner, having spent over 20
years at PwC and EY working with clients
ranging from international listed groups to mid-tier owner
managed businesses. More recently, he was the Managing
Partner at a specialist Motor Sector Professional Services
firm, where he was responsible for building relationships
with and providing audit and business advisory support
to the larger motor dealer groups in the UK, as well as to
automotive manufacturers.
Steve’s core skills include his ability to engage in a broad
business dialogue with executives and business owners and
from this to identify areas in which support can be provided
to his clients to overcome their issues and challenges.
www.macintyrehudson.co.uk
Information correct as of 03.02.14
MHA MacIntyre Hudson is the trading name of MacIntyre Hudson LLP, a limited liability partnership, registered in England with registered number OC312313 and
MHA MacIntyre Hudson (Kent) LLP, a limited liability partnership, registered in England with registered number OC385090. MHA MacIntyre Hudson (Kent) LLP is controlled by MacIntyre Hudson LLP. A list of partners’ names for both LLPs are open for inspection at their registered office, Moorgate House, 201 Silbury Boulevard,
Milton Keynes, MK9 1LZ. MacIntyre Hudson LLP is an independent member of MHA, a national association of UK accountancy firms and UK member of Baker Tilly
International with independent member firms worldwide. Please note that when we refer to “a partner” or “partners” of MHA MacIntyre Hudson or MHA MacIntyre
Hudson (Kent) LLP the person (or persons) in question is (or are) a member(s) of MacIntyre Hudson LLP or MHA MacIntyre Hudson (Kent) LLP or an employee or
consultant of MacIntyre Hudson LLP’s affiliated businesses with equivalent standing and qualifications. The word “partner” should not be construed as indicating that
the members of MacIntyre Hudson LLP or of MHA MacIntyre Hudson (Kent) LLP are carrying on a business in partnership for the purpose of the Partnership Act 1890.
Partners and directors of MacIntyre Hudson LLP acting as administrators or administrative receivers or receivers contract as agents and without personal liability.
Further information and links to the respective regulators and appointed individuals’ qualifications can be found via our website www.macintyrehudson.co.uk/
information.html.
Both LLPs are registered to carry on audit work in the United Kingdom and Ireland and are regulated for a range of investment business activities by the Institute of
Chartered Accountants in England and Wales.