Kev Stephenson

I have got an HMRC list which shows the different car derived vans and whether they qualify as a van. If you post your email address I will send it on to you.

This from HMRC. They are also picky on using the high spec pickups like the top of the range Isuzu d-max or special edition Navaras as this is seen more as a perk than a necessity. i.e. the top of the range model doesn't do any more for your business than the basic one so why should you have it. There is a specific list of vehicles which they will accept but some accountants just put anything through. Car or Van? There are several tax areas which rely on being able to determine whether a particular vehicle is classified as a car or a van. All have different definitions. 1. Benefits in kind, where car and fuel benefits are linked to a scale of CO2 emissions, whereas vans are on flat rates. 2. Capital allowances, where vans qualify for annual investment allowance, whereas cars enter the main or special pools and qualify for writing down allowance only. 3. VAT where input tax can be claimed on vans but not on cars. Car benefit definitions Every mechanically propelled vehicle is a car, unless it is: * a goods vehicle * a motor cycle (essentially a vehicle with less than four wheels) * an invalid carriage (normally obvious) * a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used (not many of these about) A goods vehicle is defined as a vehicle of a construction primarily suited for the conveyance of goods or burden of any description (excludes people). The test is of construction, not use. It is only if the primary purpose for which the vehicle is constructed is the carriage of goods that it will escape from being a car. For benefit tax/NIC and VAT purposes, one must look at the construction at the particular time in question (time of transaction or in relevant tax year). VED is based on type approval at the time the vehicle is first registered. A vehicle whose design weight exceeds 3,500kg is not a van, but a heavy goods vehicle. Double cab pick-ups On the surface many double cab pick-ups appear to be equally suited to convey passengers or goods. However, when all factors relating to their construction are taken into account, a number of vehicles within this category do have a predominant purpose of carrying goods or burden. Each case will depend on the facts and exact specification. As a general rule, HMRC accepts that a double cab pick-up with a payload of 1 tonne (1,000kg) or over is a van for benefit purposes. The 1 tonne rule applies only to double cab pick-ups, not to any other vehicle. Capital allowances definition This is almost identical to the benefits definition. Hire cars, taxis and driving school instructor cars are specifically included in the definition of cars. VAT input tax recovery VAT rules say that a car is any motor vehicle of a kind normally used on public roads. It must have three or more wheels and meet one of the following conditions: * It must be constructed - or adapted - mainly for carrying passengers. * It must have roofed accommodation behind the driver's seat. This must either be fitted with side windows already or be constructed - or adapted - so that side windows can be fitted. In addition, the following are not cars for VAT purposes: * vehicles capable of accommodating only one person or suitable for carrying twelve or more people including the driver * caravans, ambulances and prison vans * vehicles of three tonnes or more unladen weight * special purpose vehicles, such as ice cream vans, mobile shops, hearses, bullion vans, and breakdown and recovery vehicles * vehicles with a payload of one tonne or more Problem car-derived vans These vehicles, from the outside, still maintain the appearance of a car. However, from the interior the vehicles have the appearance and functionality of a van – the rear seats and seatbelts have been removed along with their mountings, the rear area of the shell is fitted with a new floor panel to create a payload area and the vehicle's 'side windows' to the rear of the driver's seat are made opaque. Such vehicles will be classified as vans, but all the criteria are very strictly applied. Vans with rear seats Some vehicles look like vans and don't have windows in the sides behind the driver. But they do have additional seats for carrying passengers behind the front row of seats (or they're designed so they can be fitted with them). They're sometimes known as combination vans or combi vans. HMRC considers that this type of vehicle is a commercial vehicle for VAT purposes if it meets either of the following conditions: * It has a payload of more than one tonne after the extra seats have been added. * The dedicated load area (the load area that's completely unaffected by the extra seats) is larger than the passenger area. This means that the main use of the vehicle is for carrying goods rather than passengers. If it meets either of these conditions then the vehicle is a commercial vehicle for VAT purposes and you can reclaim the input VAT if you follow the normal rules for reclaiming VAT. HMRC has produced a list of car derived vans and vans with rear seats showing whether they're classed as a van (commercial vehicle) or a car for VAT purposes (attached) Remember that vehicle specifications change so the list may not be up to date.

For PAYE I have it written into the contracts that if they can get to work then we can get a truck out and do something. If they can't get to work then it's a holiday. They have the option of calling to check if work is happening if the weather is really bad. I also state in the contract that during severe weather when the booked job can't happen the work available may not specifically be tree works but could be walling at the yard, splitting logs. If we resort to these tasks staff are given the option to take a holiday. For subbies I will always discuss options. If they want work then as above it could be walling if it isn't possible to complete the booked work.

I have used Stobarts and insisted on a first job booking. Means they are at the yard by 07.30

Like Ian I have had 3 good years with a Quadchip. It's not a patch on a 6" Forst but the Forst is built to a spec not a weight. I believe the arborist models are easier to service than the Quadchip but the turntable proved really useful when working roadside. Certainly worth a look at both variants.

FR Jones and the postie!!

Tree Preservation Orders (TPOs) and trees in conservation areas Full online maps for Kirklees. The direct number for Joe is made available as often as the direct number for Santa and the tooth fairy. He is also rarely in the office. You can as stated request a call back but if it is to ask for info that is freely available or the call centre SHOULD be able to sort you might not get a super friendly response. He is a busy man.

If you are selling a service (tree surgery) it's white diesel, if you are making a product (timber harvesting, agriculture, horticulture) it can be red. At any point where you are not moving or you are off the highway you can be on red as this is then operation of stationary plant or exempt from road fuel duty. There are one or two loop holes that some people seem to have in writing. If you do be squeaky clean as they will nail you down.

For the sake of completion why not run the figures assuming wages are paid. Labour is usually the biggest expense of a company so by working without paying any labour although you are making a profit you could actually be running a loss maker. For example deduct £25k-£30k for yourself as climber/team leader and £80-£100 per man per day for your ground staff. Let us know what your figures look like then. This will show whether you are running a going concern or using your staff cheap and ultimately running a non viable company.

I've just finished 3 excellent years with a greenmech quadchip with excellent backup from PeteB in sales and Mac and Jase in the service department. Very few issues through the time and excellent service from Orange Plant in Newcastle when I did need parts (Don't got direct to GM for parts, the bloke there is useless and on a number of occasions provided incorrect information). I've now moved to a Forst TR6 (on price more than anything else) which SEEMS to be more substantially built (I've only had it weeks)but it weighs 1300kg vs 750kg for the GM. All the steel is thicker, the feed hopper and discharge chute are much heavier and I am hoping the feed hopper won't 'bell out' like the GM one did. I have never had a thing for TW's since I had an older 150 which when it had a good few hours on became a bit of a what will break next machine. You can't really compare the Forst to the GM or TW. If you want sub 750kg look at GM, if weight isn't an issue then why not look to the Forst ST8 or TW190. Get some on demo. I tried the TR6 and TR8 and decided on 6" due to varitrack and the ability to load it into the back of a panel van

Do you need sub 750kg? TW and GM are both sub 750, the forst is over

I've got fast fuels which is texaco. Simple reason that no matter which way you go from the yard you will pass a texaco station (or Morrisons) within a mile or 2. Not a massive saving to be honest, especially when the supermarkets are on a price war but like has been said above I get a text on a friday with the price for the week, invoice each friday with payment taken a week later and you can restrict the purchases on each specific card to diesel only, diesel + petrol or fuels and motoring accessories (e.g. screenwash)

It's always a bugger when selling something you got at a very good price and you have lost little or even made money whilst you have owned it to buy something brand new that you know will depreciate. I've just part ex'd a Quadchip which I lost £2k on in 3 years against a Forst TR6 which will lose that in 6 months.

If it's feet the best carrying capacity you will get would be a 16ft ifor williams (or similar) trailer behind a 4x4 or transit. You could get a flat bed transit (or similar) with a hiab which would carry a tonne or so and pull the trailer with another 2.4 tonne on it

And if it does you have major issues as there is no VAT to claim on labour (PAYE wages) and profits

I went VAT registered in July last year. A couple of the annual customers took a deep intake of breath but I just told them that I would hold the same price as last year but I had been forced into VAT registration so the price this year would be £last year + VAT. All apart from one said no problem. I have found that the number of commercial contracts has gone up and if you look to get CHAS and Safecontractor (or AAAC) registration at the same sort of time you will be seen by more commercial companies who don't care about the VAT. Be aware that your accounts now needs to be done quarterly for the VAT return so your accountancy bill will go up. I wouldn't change it but the £5k+ VAT bills each quarter certainly bite a bit. Just get into the mindset that the VAT isn't yours, never has been yours and never will be yours. You are looking after it for the VAT man

I have recently trialed the TR6 and TR8. Opted for the 6 in the end and took delivery on Monday. For me the following swayed me - vari track system - removable hopper to give narrow access (back gardens etc) - 300kg lighter - £3k cheaper

I was told that if you were not in tree work (for example you are an employed accountant)and would still do the course then it isn't tax deductible. e.g. The PA1 course for spraying your own garden/ non commercial fields even though you may use it for work at some point isn't deductible. Could you prove you had to do that course for work? B+ E course, is it because you have a big caravan or do you need to tow a big chipper for work If you can present a case that the course is needed for you to work then it's deductible

My ears are burning!! I will organise something this summer with out a problem. Probably between the AA and APF shows

It's only 1 bolt to remove the fuel tank. Changing the belts is a quick job. I've had a quadchip for 3 years, turn table is brilliant, uses little fuel and 40 hours between blade rotations (120 hours before they need a sharpen). Cracking machines

sixty pounds and a penny!! posted just seconds after Mr Leach so raised the bid

Ian, Speak to Alive tuning who are based in Louth. Gary works miracles with the TDCi

I have a job coming up on Tuesday where I could do with dropping a load or 2 of chip in or near Chadderton. Is anyone based out that way that could help, I'm willing to pay if needed. Much appreciated Kevin

and then there will be a thread on fastrac vs new holland which is best mate cheers mate Jon

My grounds team have the viking 6 series, why would you need to go below 30mm? We rarely go below level 3 never mind down to level 1. The 6 series is a good machine but does still block occasionally when cutting long wet grass