Dont know if this is of any use.
I used to operate nine vehicles from 1994 to 2004 whilst owning a security company.
I was visited by tax man and told him that all the vehicles were "pool" vehicles and that employees came to office to collect vehicles
, no employee had their own vehicle
, just a case of take what was there.
He allowed me all expenses for vehicles. He did ask how I got to work, at that time I walked, only lived 5 mins from office.
He wouldn't allow me all of my expenses for McDonalds though
Not sure if this is still the case.