Crew cab vehicles are increasingly popular on UK roads and, in particular, are favoured by certain types of smaller businesses. They are ideal for transporting both goods and passengers, so they can serve as efficient company vehicles.

However, the ruling of a recent tax case between Coca-Cola and HMRC, Coca-Cola European Partners Great Britain Ltd v HMRC [2017] TC 06082, has cast uncertainty over the tax status of these vehicles, meaning potential confusion for businesses, their employees and advisers, not to mention dealerships and manufacturers.