Well with a lease you get tax included, thats it, unless you get full maintenence contract. I couldnt afford to buy a new van outright, so would have to have on finance, so it depends if you can get a good APR on HP. You would normally have to pay the VAT as a deposit on a van, with the above you dont pay a deposit and at the end of the contract you dont hand the van back, its yours to keep for a quid! It all comes down to the size of your business, best way for tax purposes and what you can afford at the end of the day.