§ Mr. Trotterasked the Chancellor of the Exchequer whether a taxpayer in higher paid employment will be assessed on the "flat rate cash equivalent" of a car provided for his business use by his employer 131W if the car is always driven by a chauffeur and is used only for travel to business meetings and for travel between business and the tax payer's home.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 10th May 1976; Vol. 911, c. 58], gave the following information:
Unless the car qualifies as a pooled car under Clause 56 of the Finance Bill, the taxpayer will be assessed on its flat rate cash equivalent, plus that proportion of the expenses of providing the chauffeur which relate to travel between business and home.
§ Mr. Trotterasked the Chancellor of the Exchequer whether a taxpayer is allowed to claim as a deduction from his taxable income the costs of using his private car for travel between his home and place of business.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 10th May 1976 Vol. 911. c. 58], gave the following information:
No.