Phil - most firms in the UK I know of have consultants claim expenses for hire cars etc at cost, which are then claimed back in full from the consultancy (who bill these onto the client at cost - or in some cases agree a total expenses budget in advance for the project, leaving the scope to earn a margin on the expenses budget). For tax reasons I think most UK consultancies shy away from providing car allowances, travel allowances, etc as they end up being taxable benefits. The situation is the polar opposite in Germany, for tax reasons. Do you have any other experience?
