The tax man can't tax you on something that you have not had, so BIK tax can only apply to you if you have had some sort of BIK.
If your company owns an aircraft there is no BIK if you use the aircraft only for company business, but this must be strictly business use onlyif your wife gose along in a spare seat for a little shopping then you are at risk of BIK tax for her travel.
The best way to keep things simple is to rent the aircraft from your company if you want to fly a non-business trip but the rental price must reflect the real operating cost per hour if it fails to do so the tax man may have a nasty surprize for you in the form of a large BIK bill as they don't like it if you try to take the p**s and will drop the BIK bill on you and let you fight it if you can !
The three aircraft that my business has are rented to a flying club and to avoid the BIK risk if I want to fly one of my companys aircraft I rent it from the club unless it is strictly company business.
I cant see the flying hours as a BIK, after all if I am moving an aircraft to a maintenance base if I as a director of the company can't move the aircraft then I would have to pay someone to do it and cost the company yet more money.
I can see why the tax man has a go at a lot of companys that own aircraft because a lot of people use it to reduce the tax on flying and get back the VAT when they are not trading in the true sence of the word.
The VAT man was a little unsure of by business at first and before I got the VAT back on the aircraft there was an investigation of how my business worked but as soon as it was seen that this was a true business and not some sort of tax fiddle the whole attitude changed and they have been most helpfull.