I faced a confusing question while doing a question in exam kit.
In the solution, it said that when the company has leased the motor car, which has emission rate of 300g/km, and provided to the employee, 15% of annual cost for car lease is not deducted from corporation tax.
I hope it makes sense.
However, I don’t recall learning this percentage. Could you please explain or point towards a section of course note where I can find this information?