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Corporate Manslaughter Act

The Corporate Manslaughter Act and Corporate Homicide Act 2007 is a landmark in law. For the first time companies and organisations can be found guilty of corporate manslaughter as a result of serious managment failures, resulting in a gross breach of a duty of care.

The Act, which came into force on 6 April 2008, states that all companies must implement a continual risk assessment and maintain an audit trail on all their employees driving on business, in either company vehicles or their own vehicles.

Businesses that need to be compliant are:

1. Companies with drivers of company vehicles

2. Those businesses that have employees with cash allowances for vehicles

3. Housing Associations

4. Groups of individuals carrying on a business but not as a partnership (e.g co–operatives)

For Corporation Tax, companies have to calculate their own tax liabilities, and are liable to pay the calculated tax to the Inland Revenue without prior assessment. In Budget 2007, Gordon Brown announced a new stepped increase in the Corporation Tax rates for small companies. The Small Companies Tax Rate increased from 20% during the 2007/8 tax year to 21% in 2008/9. The main Corporation Tax rate will decrease from 30p to 28p from April 2008.

For more information on Corpration Tax, then please click on the link below:–


Corporation Manslaughter Act & Corporation Homicide Act 2007

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