business proportion of private used of car

Jean you must be tired of me saying this by now but if you had read the OT notes and listened to the lectures you would not be asking me these questions! Private use adjustments ONLY happen in Income Tax and even then ONLY when it is private use by the proprietor!

but if it is given for employee is it not considered as an employee benefit both for corporation tax and individual so do we need adjustment for it?

When a car is provided to an employee it is indeed an assessable benefit in the employment income of the employee and will also require the employer to pay Class 1A NIC's which is why there is NO adjustment of profit issue for the business nor private use adjustment in the capital allowances computation