Furnished Holiday Lettings (FHL) tax breaks will be phased out as of April 5, 2025. The main changes include:

Business Asset Disposal Relief (BADR) and other capital gains tax exemptions will no longer apply.
Tax relief on loan interest and other financial costs will be restricted, treated similarly to the taxation of buy-to-let properties.
Capital allowances for equipment, fixtures, and fittings will also be discontinued.

Claiming VAT on a company car depends on specific conditions. In United Kingdom the following conditions apply.
1. VAT on Purchase
Fully Business Use: You can claim 100% VAT on the purchase of a car if it’s used solely for business purposes. This means that the car cannot be used for personal journeys at all.
Partially Business Use: If the car is used for both business and personal use, you can only claim a portion of the VAT (based on the percentage of business use).
2. Leasing a Car
Similar rules apply for leased cars. If the car is used solely for business, you can reclaim 100% of the VAT on lease payments. For mixed-use, you can reclaim VAT based on the percentage of business use