![]() ![]() Further guidance can be found at BIM75005. Self-employed taxpayers may use mileage rates to compute their vehicle expenses, including capital allowances, if the annual turnover of the business is less than the VAT registration threshold. There is guidance on number plates at CA21250. If they are road vehicles within the definition above then they will be treated as cars for capital allowances purposes. Quadricycles (quadbikes) do not meet the definition of a ‘motorcycle’. The unladen weight must not be more than 410 kilograms. ![]() (Payload is the difference between a vehicle’s maximum gross weight and its kerbside weight).Ī motor cycle is defined (in the Road Traffic Act of 1988) as a mechanically propelled vehicle, other than an invalid carriage, with less than four wheels.
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