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 & Touche 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 2007 The increased cost to companies following Budget 2007 Dec 2006 What can we expect in 2007? Nov 2006 Can green fleets be cost effective? Nov 2005 Analysing a fleet with the aid of Fleet Choice Mar 2004 Budget 2004 Feb 2004 VAT - When Does it Actually Matter? Dec 2003 Pre Budget Report December 2003 Jun 2003 The Path to a Successful Fleet - Series of 7 articles May 2003 Company Car Taxation - Basic Rules May 2003 Mileage Allowances Apr 2003 Budget 2003 Apr 2003 Be Generous to the Tax Man Mar 2003 Is Free Fuel Expensive? Feb 2003 Congestion Charging (Press Release) Jan 2003 Cross Border Car Leasing Nov 2002 The Effect on the Company of Sub 120g/km CO2 Oct 2002 Increases in National Insurance Rates Means Big Cost Increases Across Fleets Apr 2002 Budget 2002 Sep 2001 Discounted Cash Flow Techniques Mar 2001 The March 2001 Budget and other Announcements Feb 2001 The Finance Question Feb 2001 Employee Car Ownership Arrangements Feb 2001 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.