
Business Plus 2023 tax advisors survey
Mazars was delighted to participate in the 2023 annual tax advisors survey with the Business Plus, which was published in November. Frank Green, Head of Tax, responds to editor Nick Mulcahy’s questions.
Section 6 of the Finance Act 2019 has introduced a new way to calculate the notional value of the use of a company car. Currently the notional amount is based on the original market value (OMV) and business mileage, however from 2023 it will be based on C02 emissions also.
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