Ooh, interesting. A question the other way around to most questions of this type (in that generally the interest is in what will the car cost the driver not the business).
From the employers perspective it will also become a balance sheet asset affecting the key ratios including Gearing. The financing of the car will create both an asset and a liability.
Cars can never have AIA entitlement although certain low emission cars do have entitlement to 100% FYA.
The pool that the car ends up in (General, Special, Private use) will depend on the Co2 emissions affecting whether it is written down at 20%, 10% and whether there is an exclusion for private usage percentage (Note that there is no longer a separation of expensive cars although some old expensive cars will still be in the process of being played out from the old regime).
You need to investigate whether leasing the car on an operating lease is better for the given situation that the company buying the car. Note that every situation is different and there is no clear cut always lease or always purchase as such depends upon what the company needs (considerations include Cashflow, gearing / current Ratio's, tax situation, etc.).
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
