what electric car you driving?

[sadkingbilly]

You're confusing the term business use. It has never been declared as wholy and exclusive use by the business, like a pool car. The director is already paying BIK for personal use of the car as part of their remuneration. HMRC accepts that position, which is why only 50% of VAT is recoverable on vehicle lease purchases with personal use. Paying a director is a perfectly normal thing to do for a business. A director drawing renumeration from multiple sources is also perfectly normal.

Something like school fees could be paid as part of the remuneration but there is no preferential BIK rate for that, and the new VAT would not be recoverable as it fails the whole and exclusive test.

and you're 100% certain of this in all cases?
like I said, you're golden.
<until you get an audit>

[WTFH]

You're confusing the term business use. It has never been declared as wholy and exclusive use by the business, like a pool car. The director is already paying BIK for personal use of the car as part of their remuneration. HMRC accepts that position, which is why only 50% of VAT is recoverable on vehicle lease purchases with personal use. Paying a director is a perfectly normal thing to do for a business. A director drawing renumeration from multiple sources is also perfectly normal.

Something like school fees could be paid as part of the remuneration but there is no preferential BIK rate for that, and the new VAT would not be recoverable as it fails the whole and exclusive test.

That's an interesting one - the director is on PAYE for one job, no getting out of actually contributing some tax to society there, and then going to be claiming remuneration (or renumeration) for their directorship - there'll be a nice tax burden on that one.
Also, you talk about BIK for personal use, but some of the actual use is going to be work related for a different company. I wonder how expenses and mileage work if the car is owned and paid for by one company, but the driver is claiming expense from another. Sounds like double dipping.