There is a tax rule regarding “pool cars”. In simplest terms Pool cars must meet the following conditions:
used by more than one employee
not ordinarily used by one employee to the exclusion of others
not normally kept at or near employees’ homes
used only for business journeys – private use is only permitted if it is merely incidental to a business journey (for example, commuting home with the car to allow an early start to a business journey the next morning)
If your company owns a pool car and the above (and other more detailed) criteria applied, then there would be no tax benefit on any employee. Not surprisingly HMRC are keen to avoid any car being classified as a “pool car” but, in genuine cases, it can work. The courts have shown the burden of proof that a car meets the criteria is with the taxpayer.