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what is the reason behind taking fixed amount of 24100 while calculating fuel benefit ? ignoring actual cost of fuel ?
When dealing with tax you do not need to ask the question why does that rule exist – it exists simply because the government decided to do it that way!
What you have to do is “simply” learn the rules that exist – in this one having a set amount avoids the admin issue of proving and verifying a specific business mileage for every company car used in the UK!
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