While it is true that there is no benefit in kind tax charge on a pool car, it is frequently the case that the term is used loosely and the `pool car’ may not actually be a pool car at all in the taxman’s eyes.
Cars do not qualify for the annual investment allowance, but by choosing a low or zero emission car it is possible to secure a 100% deduction in the year of purchase in the form of a 100% first year allowance.