I have a client who is an employee of his limited company, not vat registered and is subcontracting. He has been given a van and a fuel card for work. Am I correct in thinking that as long as he doesn't use the van/fuel for private use there is no tax implications?
Yes that should be correct but I guess in this case it is his company receiving use of the van and fuel rather than your client as a personal tax payer so I'm not sure if there could ever been deemed any personal use unless it was said to come from his own company?