The new BMW 320d Efficient Dynamics Saloon meets the Capital Allowances qualifying threshold for the 100% first year write down allowance.
This enables businesses to claim tax relief on the full cost of the car agianst its profits in the first year of purchase, subsequently improving cash-flow.
This has now been confirmed by HMRC to run until March 2013.
BMW and Mini can offer 166 models under the 160g/km C02 limit
