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Every now and then, the Government significantly changes company car taxation policy, whether it's to induce different driver behaviour, change company policy, or to ensure a continuing supply of Treasury funds.

The most significant change in recent history was in 2002, when the company car tax system moved to its current CO2 based system. The policy was again modified in 2009 when CO2 emissions became linked to capital allowances, and this April another significant change is due.

This white paper considers what these changes are and how it might impact on your company car policy.


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