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…If the majority of miles are business miles, is it best to show the car as an asset and declare it on the P11D or for the partner to charge mileage allowance and count the car purchase as a loan. If you could assist it would be greatly appreciated.

…I understand what the concepts are but can’t think of an example where they would clash.

…I expect shortly to be involved in payroll and feel that it is important that I fully understand this subject. Can you help?

‘Value for money’ is a term that sometimes causes problems for although widely used, it is not always understood. In essence it is composed of three parts – Economy, Efficiency and Effectiveness.

I am having a little difficulty myself regarding the term ‘separate valuation’, but think it might relate to the valuing of intangible assets such as trademarks, goodwill and so on, as separate from other shares, buildings and other assets.

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