So far nobody here has answered my original question..... it was a very simple question
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.
Incorrect.
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
That should work but in the case I refer to it is being challenged. That was an aircraft rental business, set up on professional advice, checked out early on by both the Revenue and the C&E inspector, and run completely above board for a number of years. Everybody flying was invoiced at £X/hr+VAT, access booked on equal terms via a booking website. Of course an accountant is involved, but he is not a pilot and doesn't know about some deal which AOPA (or somebody else) might have done with the Revenue.
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.
Ah, but how do you define the bit in bold? Think about it!
What to you is a genuine business which has perhaps not attracted as many customers as you might have wished, is to somebody else a sham.
The Revenue like to make up their own definitions as they go along. The law exists to stop them doing that. That Revenue BIK website is pretty clear.