In order to be of the widest possible use, these articles have been written in general terms. They are intended as a guide only, and their application to specific situations will depend upon the particular circumstances involved. Accordingly, it is recommended that the reader seeks proper professional advice regarding any particular problems that are encountered, and these articles should not be relied on as a substitute for such advice.

While all reasonable care has been taken in the preparation of these articles, no responsibility is accepted by the author, Deloitte LLP, for any errors they may contain whether caused by negligence or otherwise, or for any loss, howsoever caused, occasioned to any person by reliance on them.

Date Published Title     Mar 07 The increased cost to companies following Budget 2007 Feb 07 Possible VAT recovery opportunities Dec 06 What can we expect in 2007? Nov 06 Can green fleets be cost effective? Sep 06 A return to company cars? Nov 05 Analysing a fleet with the aid of Fleet Choice Mar 04 Budget 2004 Feb 04 VAT - When Does it Actually Matter? Dec 03 Pre Budget Report December 2003 Jun 03 The Path to a Successful Fleet - Series of 7 articles May 03 Company Car Taxation - Basic Rules May 03 Mileage Allowances Apr 03 Be Generous to the Tax Man Feb 03 Congestion Charging (Press Release) Jan 03 Cross Border Car Leasing Nov 02 The Effect on the Company of Sub 120g/km CO2 Oct 02 Increases in National Insurance Rates Means Big Cost Increases Across Fleets Sep 01 Discounted Cash Flow Techniques Feb 01 The Finance Question Feb 01 Employee Car Ownership Arrangements Feb 01 The Sale and Leaseback Question

Please note that tax legislation changes frequently. As a result, some comments in older articles may no longer be relevant.