Aftermarket Magazine May 2024

The No.1 magazine for automotive information MAY 2024 www.aftermarketonline.net INSIDE Capitalising on the MV-BEO P8 The right for independents to work on newer cars has been reaffirmed, but can garages make the most of it? Business: When an inspector calls P14 CCM’s Tina Drayson on a visit from ‘The Garage Inspector’, Andy Savva, with customer excellence in the spotlight Commercial futures P34 Martin Pinnell-Brown looks at how safer motoring systems can also help steer extra revenue into your business ENTER TOP TECHNICIAN AND TOP GARAGE 2024: PAGE 68

Welcome to what I would describe as a special ‘hybrid’ edition of Aftermarket, in the sense that this edition is brought to you courtesy of both the outgoing editor and the new incumbent — namely yours truly. My predecessor proved indefatigable in terms of doing a great deal of work in preparing much of this issue, for which I’m very grateful, right up to the last minute before he vacated the editor’s chair. That doesn’t mean to say I’ve not been busy since joining the Aftermarket team a few weeks’ ago and I’m delighted to have already had an opportunity to talk to so many garage operators, business and industry leaders and discuss how I can help drive our vibrant sector to even greater heights through our industry-leading publications — in print and online. But rest assured, I intend to get out from behind the desk as much as possible, not just to report on events but to hear your news and views too. Among key dates already in my diary are June 5-6, when the Aftermarket team and I will be at the NEC Birmingham for the UK Garage & Bodyshop Event. I’m especially looking forward to attending The Aftermarket Event on October 23 at Farnborough International, which is dedicated to the independent garage and bodyshop sector. You can find out more about this prestigious event on page 5 of this issue. And last but most definitely not least, there is the awards evening for the 2024 Top Technician and Top Garage competition winners to be held on October 26. The countdown is on for both contests (see page 4) and we’ll be updating you every step of the way. Do make sure you come up and say ‘hello’ wherever you see me and if you have a particular event in mind that you would like Aftermarket to cover just drop me a line (my email address is in the panel opposite). Meanwhile, there is plenty to keep you informed inside this issue of the magazine... Our ‘Big Issue’ this month turns the spotlight on the MV-BEO, which recently reaffirmed the right for independents to work on newer cars, and we ask if garages are doing enough to capitalise on this. In his regular column, Frank Massey acts as a catalyst for debate in the workshop as he goes back to basics to help solve another technical mystery and Neil Kennett is back with his latest take on the aftermarket of the future. All this, plus our regular mix of news, features, product profiles and much more. Enjoy the issue! www.aftermarketonline.net MAY 2024 AFTERMARKET 3 CONTENTS BUSINESS 8 Big issue: Working with the MV-BEO 12 David Wright: Keep an eye on tax 14 Tina Drayson: Training is gaining 18 Fixing auto sector skills shortages 34 Commercial vehicles and future tech TOP TECHNICIAN/TOP GARAGE 20 Enter now! TECHNICAL 22 The latest on tech developments 24 Aftermarket of the future 26 Frank Massey: A month in the life 28 Neil Currie: Running for the hills! IN FOCUS 38 Tyres and tyre bay equipment 42 Additives latest 46 Remanufacturing 50 Air conditioning PLUS... 54 General products / Competition 56 Garage visit: The Green Mile 58 Unlocking our potential 60 Training update 64 Recruitment 66 Teabreak STARTING A NEW CHAPTER AND GETTING TO KNOW YOU Editor | John Shepherd john@aftermarket.co.uk | +44 (0) 1732 370 345 Head of Sales | Angela Lyus angela@aftermarket.co.uk | +44 (0) 7823 736 629 Managing Director | Ryan Fuller ryan.fuller@dfamedia.co.uk | +44 (0) 1732 370 340 Contributors Frank Massey | David Wright | Tina Drayson | Neil Kennett | Neil Currie | Andrew Marsh | Alan Glazier | Marc Russell | David Valentyne Operations Manager | Emma Godden-Wood emma.godden-wood@dfamedia.co.uk | +44 (0) 1732 370 340 Marketing Manager | Hope Jepson hope.jepson@dfamedia.co.uk | +44 (0) 1732 371081 Finance Department accounts@dfamedia.co.uk | +44 (0) 1732 370 340 Chief Executive | Ian Atkinson ian.atkinson@dfamedia.co.uk | +44 (0) 1732 370 340 Published by | DFA Aftermarket Media Ltd 192 High Street, Tonbridge, Kent, TN9 1BE John Shepherd, Editor Average net circulation July 2022 to June 2023 17,274 @aftermarketmagazine @aftermarket01 @aftermarketmagazine @aftermarketmagazine ISSN 2516-9149 Aftermarket is published 10 times a year and is sent free of charge to applicants meeting the publisher’s criteria. All others may subscribe at £60 per anum, £120 Europe and £150 rest of the world. While every care is taken to provide accurate information, the publisher cannot accept responsibility for any errors or ommisions, no matter how caused. All rights reserved. No part of the publication may be reproduced or transmitted in any form or by any means without prior consent of the publisher. The views of contributors do not necessarily represent the views of the publisher. Copyright: DFA Media Group 2024. Subscribe for your FREE copy now

Vacancies in the automotive aftermarket remain stubbornly high at 23,000 — highlighting the need to ramp up recruitment in the sector, according to new analysis by the Institute of the Motor Industry. Post-pandemic recovery patterns, technological advances and changing customer behaviour have all contributed to the vacancy rates bucking the nationwide trend and remaining high at a rate of 4.3 vacancies for every 100 employees, which the IMI said is 43% above the average for all sectors. The figures were revealed by the IMI from its latest UK Automotive Vacancy Overview report. The IMI said only the hospitality industry has a higher vacancy rate and that sector is seeing significant improvements in recruitment which means its vacancy rates are likely to fall below that of automotive within the next few months. IMI’s CEO Steve Nash said the gap between vacancies in automotive and all other UK sectors highlighted challenges the industry faces. “With our sector currently facing around 23,000 vacancies, it’s critical that everything is done to encourage more job seekers to consider a role in automotive.” The IMI believes the shift in automotive technology — EVs and ADAS — has also intensified the challenges faced by the sector, with 52% of job postings last January seeking vehicle technicians, mechanics and electricians. The IMI’s ‘There’s More to Motor’ campaign is already spreading the word about the wide range of opportunities for school-leavers, apprentices and career changers, Nash said. The editor of Aftermarket, John Shepherd, said the IMI’s report underlined the importance to the sector of Top Technician & Top Garage — the annual competitions designed to encourage and support technicians from independent, fast fit and franchised workshops and independent garages and to highlight the UK’s best garages and reward their efforts. See competition update below. 4 AFTERMARKET MAY 2024 www.aftermarketonline.net IMI warns of ‘stubbornly high’ vacancies in auto aftermarket NEWS In association with: Deadline extended as race revs up for prestigious Top Garage 2024 competition The race is on to find and reward the UK’s Top Garage of 2024 and with interest in this year’s competition already scaling new heights, the deadline to complete entries for the first round has been extended to May 31. The extended deadline gives busy garages keen to compete in the ultimate challenge more time to take part and to answer the 30 multiple choice questions online that required to complete the first round. Now in its sixth year Top Garage, organised by leading automotive industry magazine Aftermarket, is dedicated to helping develop, reward and add value to the UK’s independent garage network and champion their success! This year’s competition includes an additional category — Mobile Mechanic. Other categories are: 1-3 Employees; 4-6 Employees; 7-9 Employees; 10+ Employees; Multi-site; Top Service Advisor; BEN Workplace Health & Wellbeing. Top Garage is run in conjunction with Top Technician, the annual competition for technicians with independent, fast-fit, and franchised workshops across the UK. Full competition details: https://aftermarketonline.net/topgarage Event partners are: Snap-on, TOPDON, JLM Lubricants UK, Delphi, ALLDATA Europe, LKQ Euro Car Parts and Castrol & The Race Group. Full Event Partners:

MONTH 2017 AFTERMARKET 3 www.aftermarketonline.net MAY 2024 AFTERMARKET 5 www.aftermarketonline.net NEWS In association with: Follow us on Facebook @aftermarketmagazine Comline moving to new UK base Comline Group has unveiled plans for the relocation of its UK headquarters in what the company said represents the most significant decision in its history. The global automotive parts supplier behind the Comline, Motaquip and Allied Nippon brands, has thrived at its existing base in Luton for more than a decade. Now years of significant and sustained growth has seen Comline reach the operational limits of its current home and it is set to move to a brand-new site at Bedford Commercial Park, just 17 miles away. The new facility boasts more than 70,000 sq ft of modern, highbay warehousing and contemporary office space. Construction at the site is already underway and the company said it expects to start a short, phased move to its new home by late spring. www.comline.uk.com The countdown is on for The Aftermarket Event taking place at Farnborough International from October 2-3 — with interest growing daily. Online titles CAT Magazine and Auto Repair Focus have now been named as additional Media Partners. They join publications Hydraulics & Pneumatics and Plant & Works Engineering. The new Media Partners follow Aftermarket Magazine’s announcement in April that Castrol & The Race Group would be the event’s Headline Sponsor — with Distrigo Parts Distribution also signed up as a Registration Sponsor. With further backing from major sector organisations including the IGA, RMI Standards and Certification, HEVRA and the British Compressed Air Society (BCAS), support for this industry-leading event is growing exponentially. The Race Group, part of Centras Energy, is Castrol’s route to market, servicing independent workshops in the UK. Castrol provides outstanding lubricants, technical expertise and branding opportunities to IWS, enabling business growth and development in competitive times. As lubricant specialists, the Race Group know it’s not just about product and price and offer workshop efficiency solutions, equipment, online training, EV charge points and much more. Their aim is to ensure you receive the best possible Castrol customer experience, from outstanding service to technical advice from dedicated account managers. On Distrigo’s support of the event, head of sales and operations at Distrigo Parts Distribution & Accident Repair, Chris Downing, said: “Distrigo is thrilled to sponsor The Aftermarket Event, showcasing our commitment to innovation and excellence in parts distribution. We look forward to meeting everyone at stand B11.” Around 150 exhibitors will be at Farnborough. Major names already confirmed include LKQ Euro Car Parts, Castrol & The Race Group, Distrigo Parts Distribution, Delphi, Ben, Autel, A1 ADAS Solutions, TOPDON, JLM Lubricants UK and many more. There will also be around 50 speakers. The event will be co-located with another show, Safety, Health & Wellbeing Live. This will mean The Aftermarket Event visitors can also learn more about workplace safety and occupational health. Full event information: www.aftermarketevent.uk New media partners sign up for The Aftermarket Event Headline sponsor: Registration sponsor:

6 AFTERMARKET MAY 2024 www.aftermarketonline.net Tickets have gone on sale for this year’s Ben Ball, with all the glitz and glamour of the roaring ’20s lined up for this year’s event for the automotive industry charity Ben. The black-tie event will be held at the Old Billingsgate Market on December 11 and early booking is recommended as last year’s ball was a sell-out with nearly 500 attending from the automotive community. Matt Wigginton, director of partnerships, engagement and income at Ben, said an evening of style and sophistication awaits — as well as an opportunity to raise much-needed funds. “We continue to support a record number of automotive people due to the cost-of-living crisis which is having a big impact on their health and wellbeing,” Wigginton said. “Ben Ball is a critical fundraising event as it brings in vital donations to change lives and support those who are struggling, while also enabling us to recognise those who have helped us achieve so much during the year.” Full details online: https://ben.org.uk Tickets on sale for Ben Ball ROWE heads into fast lane with Brabham German oil brand ROWE, which launched its lubricants, coolants and fluids range into the UK market early last year, has announced that former F1 driver and Le Mans winner, David Brabham, has joined as a brand ambassador. ROWE UK will be powering David’s Brabham BT62 car with its plant-based lubricant as he competes in the 2024 GT Cup Championship. Jeremy Aston-Philips, director at ROWE UK said Brabham “has performance in his DNA”. Brabham is passionate about preserving his family’s legacy and encouraging Brabham owners to use top-tier lubricants and fluids to keep their cars in race-ready condition, whether they be historic or contemporary, Aston-Philips said. ROWE, distributed in the UK by MediaCo Imports, is available for a number of sectors including automotive, motorcycles and commercial vehicles. Garage Services Online workshop event Garage Services Online was the latest workshop provider at OESAA Academy Live last month in Lancashire. The April 17 event at the Regional Automotive Technology Building at Blackburn College was headlined by GSF and included a line-up of live demonstrations and on-stand presentations from Bosch, ZF Aftermarket, VARTA, MAHLE, Schaeffler and Laser Tools. The Garage Services Online team was on hand and available in between each of OESAA’s training sessions, which included step-by-step installation guides, challenges associated with vehicle diagnostics, thermostat types and potential failures, evolving battery technology, and exploration of future trends. Jim Lang, MD at Garage Services Online (pictured, right, with OESAA’s Nigel Morgan), said: “It was an event that any independent garage in the north could benefit from.” Don’t worry if you missed the actual event… contact Jim using the link below to find out about other opportunities. Find out more: https://garage-servicesonline.co.uk/contact/ NEWS In association with: Follow us on Facebook @aftermarketmagazine

NEWS www.aftermarketonline.net MAY 2024 AFTERMARKET 7 Follow us on Facebook @aftermarketmagazine Neofab-UK becomes latest IAAF member Aftermarket parts provider Neofab-UK has become the latest member of the IAAF. The company brings its specialist understanding of BMW parts to IAAF’s membership, as well as its expertise in brushless direct current motor design and prototypes for EVs. Neofab-UK general manager Ahmet Cem Kurtcu said the company, which has its production team based in Turkey, wants to share its manufacturing experience and establish new collaborations. “By joining the IAAF we can align our values around innovation, customer focus, solution focus, rationalism, and efficiency,” he said. IAAF chief executive Mark Field said Neofab-UK’s expertise would be a great benefit to the federation, sharing its niche understanding of the market through IAAF’s communication channels and networking events. Separately, the IAAF is launching its first summer conference in more than 20 years with the key aim of addressing issues around skills, training and recruitment in the automotive aftermarket. The conference, on June 12 at the Belfry Hotel & Resort, Sutton Coldfield, is sponsored by Alliance Automotive Group. SAIC Motor, parent company of MG and Castrol have announced a three-year agreement that will see Castrol serve as the preferred lubricants supplier for MGs network across Central and Eastern Europe. The agreement, announced on April 15, brings together two heritage brands to enhance performance and efficiency across MG’s diverse range of vehicles. Castrol EDGE 0W20 C5 is recommended by MG. The product will be available for car owners for the first time in several EU member countries. The co-branded product brings together Castrol's expertise in high-quality lubricants spanning more than 125 years and MG’s pioneering efforts in mobility. MG recommends Castrol as the trusted partner for lubrication needs from traditional ICE to BEVs and ancillary products in those markets. Baozheng Wang, Castrol’s global business VP, said the agreement “exemplifies the power of collaboration in driving value creation”. Skyler Kim, MD for SAIC Motor Central and Eastern Europe, said the collaboration will help propel the MG brand to new heights. SAIC Motor and Castrol agree new European collaboration TMO, Howden in trade insurance partnership The Motor Ombudsman has told Aftermarket it has partnered with an insurance business for the first time — in a move that is set to benefit independent garages and others. Under the partnership, announced on April 9, businesses accredited to TMO, including vehicle retailers and mobile mechanics, will be able to take advantage of preferential premium rates and exclusive offers when taking out Howden Motor Trade Insurance. The partnership also means Howden can offer its clients that are not already accredited to TMO a tailored package when applying for accreditation to TMO’s Chartered Trading Standards Institute-approved motor industry codes of practice for service and repair and vehicle sales. TMO chief ombudsman and MD Bill Fennell said: “This mutually beneficial relationship provides our shared target customer base of independent motor trade businesses with access to a market-leading win-win collaboration. “We are constantly looking to raise the bar in terms of the value that we offer to our accredited businesses and this partnership provides the ideal stage for which to do this.” NEWS In association with:

8 AFTERMARKET MAY 2024 BIG ISSUE www.aftermarketonline.net With the Motor Vehicle Block Exemption Order (MV-BEO) now in place for almost a year, independent garages in the UK should be assured of their right to work on cars still under manufacturer warranty. The UK-specific order superseded the EU-derived Motor Vehicle Block Exemption Regulation (MV-BER) on 31 May last year. However, beyond this are the practical considerations. Just because independents have the right to service newer vehicles, it does not mean they are capable. They will need the right training, the right equipment, and more. There is also the issue of access to technical information, and access to security systems, which is being covered under the SERMI scheme. Whether we see an increasing electrification or a wider diversification of the car parc, regardless of the timescales involved in the end of ICE vehicles, garages are going to need to make sure they have the skills, kit, and access in place now in order to take advantage of the opportunities that are out there. This goes beyond the seemingly binary EVs versus ICE vehicles issue. Taking the EV question as an example, recent EV TechSafe data from the IMI showed that at the end of January 2023, 52,000 UK techs, across both franchised outlets and independent garages held qualifications that enabled them to work on EVs, making up 22% of the total. that total was 45,300 six months earlier. As the car parc balance shifts, the numbers required will rise. The IMI also estimated that by 2030, more than 107,000 EV-trained technicians will be needed. By 2033 there will need to be 139,000, and 185,000 by 2035. At the current rate of training, a shortfall of 30,000 is expected by the time the ban of new ICE vehicle sales comes into force in 2035. Previously the shortfall was expected to become most pressing in 2029 and by 2032 reach 13,000. However, the gap will now not appear until 2032 itself, and sit at the lower figure of 5,570. As the proportion of new EVs rises and owners seek out servicing and repairs beyond the franchised arena and in the independent aftermarket, as is their right, garages are going to need to be actually capable of provide that service to customers. The same principle applies to new tech beyond the drivetrain, including advanced driver assistance systems (ADAS). Empowering garages Hayley Pells, Policy and Public Affairs Lead at the IMI, said: “The introduction of the MV-BEO is a positive step towards empowering garages to work on newer cars. However, it's crucial to recognise that rights alone don't equate to readiness. “ The relentless pace of evolution around vehicle technology, taking in ADAS as well as EVs and hybrids, means that garages might have the right to work on vehicles still under manufacturer warranty, but if they do not have the required skills, or the equipment and overall set-up, the legal framework that provides this is useless to them. Hayley continued: “The motor industry is rapidly evolving, particularly with increasing electrification and sophisticated technologies. It is imperative that independent garages invest in RIGHTS VERSUS READINESS: WORKING WITH THE MV-BEO The MV-BEO recently reaffirmed the right for independents to work on newer cars, but are garages doing enough to capitalise on this?

TURBO FAN GAS HEATERS PRO TOOL CHESTS & CABINETS The ultimate in tool storage Model Description exc.VAT inc.VAT CTC900C 9 dr chest £89.98 £107.98 CTC500C 5 dr cabinet £149.98 £179.98 CBB209C 9 dr chest £154.99 £185.99 CTC700C 7 dr cabinet £179.98 £215.98 CTC1300C 13 dr set £189.98 £227.98 CBB217C 7 dr cabinet £279.00 £334.80 FROM ONLY DOUBLE DOUBLE FOOTER £89.98 £107.98 INC.VAT EXC.VAT NO GAS/GAS MIG WELDER Model Min/Max Amps exc.VAT inc.VAT MIG103NG 35/90 £134.99 £161.99 Professional type torch with on/off control Turbo fan cooled Easy conversion to gas with optional accessories MIG103NG FROM ONLY DOUBLE DOUBLE FOOTER £134.99 £161.99 inc.VAT exc.VAT BEST SELLER 2 & 3 TONNE TROLLEY JACKS * CTJ2250LP has a 2.25 tonne capacity, has a low entry of only 80mm and includes 2 sockets CTJ2250LP FROM ONLY DOUBLE DOUBLE FOOTER £42.99 £51.59 inc.VAT EXC.VAT Model Type Tonne exc.VAT inc.VAT CTJ2L* Long 2 £42.99 £51.59 CTJ2000LPB DIY Low Profile 2 NM! NM! CTJ2250LP*# Low Profile 2.25 £49.95 £59.94 CTJ3000GB Pro Garage 3 £109.98 £131.98 CTJ3000QLB Quick Lift 3 £122.99 £147.59 CTJ2QLP Low Quick Lift 2 £159.98 £191.98 JACKS ALSO IN STOCK UP TO 5 TONNE GARAGES/WORKSHOPS Ideal for use as a garage/workshop Extra tough triple layer cover Heavy duty powder coated steel tubing Ratchet tight tensioning Model size (LxWxH) exc.VAT inc.VAT CIG81212 3.6x3.6x2.5m £249.00 £298.80 CIG81015 4.5x3x2.4m £279.00 £334.80 CIG81216 4.9x3.7x2.5m £329.00 £394.80 CIG81020 6.1x3x2.4m £349.00 £418.80 CIG81220 6.1x3.7x2.5m £399.00 £478.80 CIG81224 7.3x3.7x2.5m £499.00 £598.80 CIG1432 9.7x4.3x3.65m £1099.00 £1318.80 CIG1640 12x4.9x4.3m £2599.00 £3118.80 MMA & ARC/TIG INVERTER WELDERS Model Min/Max Output Current Electrode Dia. (mm) exc.VAT inc.VAT MMA140A 20A-140A 1.6-3.2 £104.99 £125.99 MMA200A 20A-200A 1.6-4.0 £139.98 £167.98 AT165 10A-160A 2.5/3.2/4.0 £219.98 £263.98 Super light & compact FROM ONLY DOUBLE DOUBLE FOOTER £104.99 £125.99 inc.VAT EXC.VAT DRILL PRESSES Range of precision bench & floor presses for enthusiast, engineering & industrial applications B = Bench mounted F = Floor standing FROM ONLY DOUBLE DOUBLE FOOTER £99.95 £119.94 inc.VAT EXC.VAT CDP102B model Motor (W) Speeds exc.VAT inc.VAT CDP5EB 350 / 5 £99.95 £119.94 CDP5RB 350 / 5 £99.95 £119.94 CDP102B 350 / 5 £115.95 £139.14 CDP152B 450 / 12 £209.00 £250.80 CDP452B 550 / 16 £299.00 £358.80 CDP352F* 550 / 16 £329.00 £394.80 CDP502F 1100 / 12 £699.00 £838.80 ALUMINIUM RACING JACKS LOW ENTRY ONLY 85MM CTJ1250AB Quick lift Non-marking nylon wheels Rubber contact pad - helps protect vehicle undersides Model Lifting Cap. exc.VAT inc.VAT CTJ1500QL 1.5T £109.98 £131.98 CTJ1250AC 1.25T £139.98 £167.98 CTJ2500QLGB 2.5T £169.98 £203.98 CTJ1800AB 1.8T £199.98 £239.98 FROM ONLY DOUBLE DOUBLE FOOTER £109.98 £131.98 inc.VAT EXC.VAT Folding and fixed frames available Robust, rugged construction Overload safety valve Fully tested to proof load CFC100 1 TONNE FOLDING WORKSHOP CRANE FROM ONLY DOUBLE DOUBLE FOOTER £219.98 £263.98 inc.VAT exc.VAT BEST SELLER TOOL KIT SETS Model Desc Pieces exc.VAT inc.VAT CHT641* DIY Tool Kit/ Cantilever Box 199 £84.99 £101.99 PRO394# Tool Kit/Cantilever Toolbox 90 £104.95 £125.94 CHT862 Mechanics Tool Kit/Box 235 £109.98 £131.98 CHT859 Home Garage Repair Kit/Chest 300 £189.98 £227.98 PRO396‡ Tools Set/7 Drawer Cabinet 222 £629.00 £754.80 CHT859 300 HAND TOOLS INCLUDED FROM ONLY DOUBLE DOUBLE FOOTER £189.98 £227.98 inc.VAT exc.VAT INVERTER GENERATORS 12V battery charging facility model Max Output Weight KG exc.VAT inc.VAT IG950D 800W 9.3 £219.00 £262.80 IG1200D 1100W 12.4 £279.00 £334.80 IG1700F* 1700W 22 £249.00 £298.80 IG2000D# 1800W 19.4 £389.00 £466.80 IG3500AF‡ 3400W 35 £359.00 £430.80 IG2200A 2200W 26.6 £429.00 £514.80 IG2200A FROM ONLY DOUBLE DOUBLE FOOTER £219.00 £262.80 inc.VAT exc.VAT MIG WELDERS Quality machines from Britain’s leading supplier See online for included accessories HEADER EXC.VAT FROM ONLY £298.80 inc.VAT £249.00 135TE model Min-Max Amps exc.VAT inc.VAT PRO90 24-90 £249.00 £298.80 135TE Turbo 30-130 £289.98 £347.98 151TE Turbo 30-150 £345.00 £414.00 SIZES UPTO 260 AMPS IN STOCK INDUSTRIAL AIR COMPRESSORS Top quality belt driven air compressors for industrial & commercial users inc; garages, factories, workshops and farms. 10 bar/150psi max working pressure XEV16/100 MODEL AIR. DISP CFM MOTOR (HP) AIR RCVR EXC.VAT INC.VAT XEV16/100 (OL)†* 14 3 100ltr £589.00 £706.80 XEV16/150 (OL)†* 14 3 150ltr £659.00 £790.80 XEV16/200(OL)†* 14 3 200ltr £719.00 £862.80 XEV16/150(400V)† 14 3 150ltr £699.00 £838.80 XE18/200 (OL)†* 18 4 200ltr £759.00 £910.80 XE36C200† 30 7.5HP 200Ltr £1179.00 £1414.80 XE29/270†* 28 2X3HP 270Ltr £1349.00 £1618.80 XE37/270 (OL)†* 36 2x 4 270ltr £1459.00 £1750.80 SE46C270† 40 10HP 270Ltr £2129.00 £2554.80 HEADER exc.VAT FROM ONLY £706.80 inc.VAT £589.00 †V-Twin *230V JUMP STARTS FROM ONLY DOUBLE DOUBLE FOOTER £179.98 £215.98 inc.VAT exc.VAT FROM ONLY DDOOUUBBLLEE FOOTER £96.99 £116.39 inc.VAT exc.VAT Offering low cost, efficient heating Model Max. Output kW exc.VAT inc.VAT Little Devil II* 10.3 £89.98 £107.98 Devil 700# 15 £114.99 £137.99 Devil 900 24.9 £159.98 £191.98 Devil 1600 36.6 £189.98 £227.98 Devil 2100‡ 49.8 £249.00 £298.80 Devil 4000 131 £479.00 £574.80 Propane gas fired FROM ONLY DOUBLE DOUBLE FOOTER £89.98 £107.98 inc.VAT exc.VAT ELECTRIC HEATERS Model Voltage Heat Output exc.VAT inc.VAT Devil 6003 230V 1.5-3kW £64.99 £77.99 Devil 7003* 230V 3kW £64.99 £77.99 Devil 7005 400V 5kW £89.98 £107.98 Devil 6009 400V 4.5-9kW £119.98 £143.98 Devil 7009# 400V 9kW £147.99 £177.59 Devil 6015 400V 5-10-15kW £179.98 £215.98 Devil 7015 400V 15kW £219.98 £263.98 DEVIL 6003 FROM ONLY DOUBLE DOUBLE FOOTER £64.99 £77.99 inc.VAT EXC.VAT DEVIL 7003 BEST SELLER FAN HEATERS FROM ONLY DOUBLE DOUBLE FOOTER £29.98 £35.98 inc.VAT EXC.VAT Model Max. Output exc.VAT inc.VAT DEVIL 2000PTC-B 2kW £29.98 £35.98 Devil 2850 2.8kW £42.99 £51.59 Devil 2800PTC-B 2.8kW £49.98 £59.98 2800PTC-B 2850 2.8kW 2.8kW NEW DIESEL/PARAFFIN HEATERS £161.99 Extra tough XR80 Ideal for fast efficient heating Extra-long run fuel tanks – up to 53 litres Variable heat output with thermostat control model MAX output exc.VAT inc.VAT XR60B 14.7kW £229.00 £274.80 XR80 20.5kW £279.00 £334.80 XR110* 29.3kW £319.00 £382.80 XR160# 46.9kW £389.00 £466.80 XR210‡ 61.5kW £449.00 £538.80 FROM ONLY DOUBLE DOUBLE FOOTER £229.00 £274.80 inc.VAT exc.VAT DUAL VOLTAGE 230& 110 VOLT IN STOCK FROM £214.80 inc.VAT DUAL VOLTAGE 230& 110 VOLT IN STOCK FROM £214.80 inc.VAT * WAS £310.80 inc.VAT # WAS £478.80 inc.VAT ‡ WAS £454.80 inc.VAT * WAS £104.39 inc.VAT # WAS £131.98 inc.VAT ‡ WAS £778.80 inc.VAT * WAS £406.80 inc.VAT * WAS £394.80 inc.VAT # WAS £478.80 inc.VAT ‡ WAS £550.80 inc.VAT * WAS £113.99 inc.VAT # WAS £143.98 inc.VAT ‡ WAS £322.80 inc.VAT BATTERY CHARGERS /ENGINE STARTERS Ammeter Multiposition charge regulator Overload protection on charging cycle Model Max Amps Charge/Boost exc.VAT inc.VAT BC125 20/120 £89.98 £107.98 BC190 38/180 £104.99 £125.99 BC210C 25/200 £149.98 £179.98 WBC180 35/180 £159.98 £191.98 WBC240 45/240 £184.99 £221.99 WBC400 60/350 £219.00 £262.80 BC520P 50/510 £259.00 £310.80 BC190 18V ½" IMPACT WRENCHES 3 forward and reverse gears CIR18LIC 2X2AH Model Desc Batteries exc.VAT inc.VAT CCIW160 Cordless 2X 2AH LI-ION £99.98 £119.98 BRUSHLESS 450NM FROM ONLY DOUBLE DOUBLE FOOTER £99.98 £119.98 inc.VAT EXC.VAT * WAS £81.59 inc.VAT # WAS £179.98 inc.VAT FROM ONLY DOUBLE DOUBLE FOOTER £89.98 £107.98 INC.VAT EXC.VAT * WAS £53.99 inc.VAT # WAS £63.59 inc.VAT * WAS £1438.80 inc.VAT # WAS £1678.80 inc.VAT ‡ WAS £1774.80 inc.VAT BARNSLEY Pontefract Rd, Barnsley, S71 1HA 01226 732297 B’HAM GREAT BARR 4 Birmingham Rd. 0121 358 7977 B’HAM HAY MILLS 1152 Coventry Rd, Hay Mills 0121 7713433 BOLTON 1 Thynne St. BL3 6BD 01204 365799 BRADFORD 105-107 Manningham Lane. BD1 3BN 01274 390962 BRIGHTON 123 Lewes Rd, BN2 3QB 01273 915999 BRISTOL 1-3 Church Rd, Lawrence Hill. BS5 9JJ 0117 935 1060 BURTON UPON TRENT 12a Lichfield St. DE14 3QZ 01283 564 708 CAMBRIDGE 181-183 Histon Road, Cambridge. CB4 3HL 01223 322675 CARDIFF 44-46 City Rd. CF24 3DN 029 2046 5424 CARLISLE 85 London Rd. CA1 2LG 01228 591666 CHELTENHAM 84 Fairview Road. GL52 2EH 01242 514 402 CHESTER 43-45 St. James Street. CH1 3EY 01244 311258 COLCHESTER 4 North Station Rd. CO1 1RE 01206 762831 COVENTRY Bishop St. CV1 1HT 024 7622 4227 CROYDON 423-427 Brighton Rd, Sth Croydon 020 8763 0640 DARLINGTON 214 Northgate. DL1 1RB 01325 380 841 DEAL (KENT) 182-186 High St. CT14 6BQ 01304 373 434 DERBY Derwent St. DE1 2ED 01332 290 931 DONCASTER Wheatley Hall Road 01302 245 999 DUNDEE 24-26 Trades Lane. DD1 3ET 01382 225 140 EDINBURGH 163-171 Piersfield Terrace 0131 659 5919 EXETER 16 Trusham Rd. EX2 8QG 01392 256 744 GATESHEAD 50 Lobley Hill Rd. NE8 4YJ 0191 493 2520 GLASGOW 280 Gt Western Rd. G4 9EJ 0141 332 9231 GLOUCESTER 221A Barton St. GL1 4HY 01452 417 948 GRIMSBY ELLIS WAY, DN32 9BD 01472 354435 HULL 8-10 Holderness Rd. HU9 1EG 01482 223161 ILFORD 746-748 Eastern Ave. IG2 7HU 0208 518 4286 IPSWICH Unit 1 Ipswich Trade Centre, Commercial Road 01473 221253 LEEDS 227-229 Kirkstall Rd. LS4 2AS 0113 231 0400 LEICESTER 69 Melton Rd. LE4 6PN 0116 261 0688 LINCOLN Unit 5. The Pelham Centre. LN5 8HG 01522 543 036 LIVERPOOL 80-88 London Rd. L3 5NF 0151 709 4484 LONDON CATFORD 289/291 Southend Lane SE6 3RS 0208 695 5684 LONDON 6 Kendal Parade, Edmonton N18 020 8803 0861 LONDON 503-507 Lea Bridge Rd. Leyton, E10 020 8558 8284 LUTON Unit 1, 326 Dunstable Rd, Luton LU4 8JS 01582 728 063 MAIDSTONE 57 Upper Stone St. ME15 6HE 01622 769 572 MANCHESTER ALTRINCHAM 71 Manchester Rd. Altrincham 0161 9412 666 MANCHESTER CENTRAL 209 Bury New Road M8 8DU 0161 241 1851 MANCHESTER OPENSHAW Unit 5, Tower Mill, Ashton Old Rd 0161 223 8376 MANSFIELD 169 Chesterfield Rd. South 01623 622160 MIDDLESBROUGH Mandale Triangle, Thornaby 01642 677881 NORWICH 282a Heigham St. NR2 4LZ 01603 766402 NORTHAMPTON Beckett Retail Park, St James’ Mill Rd 01604 267840 NOTTINGHAM 211 Lower Parliament St. 0115 956 1811 PETERBOROUGH 417 Lincoln Rd. Millfield 01733 311770 PLYMOUTH 58-64 Embankment Rd. PL4 9HY 01752 254050 POOLE 137-139 Bournemouth Rd. Parkstone 01202 717913 PORTSMOUTH 277-283 Copnor Rd. Copnor 023 9265 4777 PRESTON 53 Blackpool Rd. PR2 6BU 01772 703263 SHEFFIELD 453 London Rd. Heeley. S2 4HJ 0114 258 0831 SIDCUP 13 Blackfen Parade, Blackfen Rd 0208 3042069 SOUTHAMPTON 516-518 Portswood Rd. 023 8055 7788 SOUTHEND 1139-1141 London Rd. Leigh on Sea 01702 483 742 STOKE-ON-TRENT 382-396 Waterloo Rd. Hanley 01782 287321 SUNDERLAND 13-15 Ryhope Rd. Grangetown 0191 510 8773 SWANSEA 7 Samlet Rd. Llansamlet. SA7 9AG 01792 792969 SWINDON 21 Victoria Rd. SN1 3AW 01793 491717 TWICKENHAM 83-85 Heath Rd.TW1 4AW 020 8892 9117 WARRINGTON Unit 3, Hawley’s Trade Pk. 01925 630 937 WIGAN 2 Harrison Street, WN5 9AU 01942 323 785 WOLVERHAMPTON Parkfield Rd. Bilston 01902 494186 WORCESTER 48a Upper Tything. WR1 1JZ 01905 723451 VISIT YOUR LOCAL SUPERSTORE Open Mon-Fri 8.30-6.00, Sat 8.30-5.30, Sun 10.00-4.00 Calls to the catalogue request number above (0844 880 1265) cost 7p per minute plus your telephone company’s network access charge. For security reasons, calls may be monitored. All prices correct at time of going to press. We reserve the right to change products and prices at any time. Check online for latest prices. All offers subject to availability, E&OE. *Terms & conditions apply see machinemart.co.uk/finance for more details NEW 484 PAGE CATALOGUE GET YOUR FREE COPY! • IN-STORE • ONLINE • PHONE 0844 880 1265 35156 65 SUPERSTORES NATIONWIDE 5 EASY WAYS TO BUY... 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upskilling their technicians as well as acquiring the necessary equipment and information access.” There are measures in place to help garages, as Hayley observed: “Through initiatives like Techsafe, the Government recognised professional register, we are addressing these needs, ensuring that technicians are not just legally enabled, but also practically equipped to work with modern vehicles in compliance with legislation such as the Electricity at Work Act. Hayley added: “This is a vital aspect of our commitment to keeping the automotive workforce skilled and industry standards high.” Robust According to IGA Head of Member Services Frank Harvey the new UKspecific regulation is creating a positive framework within which independent garages have the opportunity to thrive: “The MV-BEO is a more robust, UK-specific adaptation of the MV-BER that was historically the EU solution aimed at protecting consumer choice for vehicle service, maintenance, and repair, while preserving the vehicle warranty and providing independent operators with access to vehicle data. “Also, part of the MV-BEO is that as well as access to technical data and preserving a vehicle's warranty, it also makes it a requirement that vehicle manufacturers' training courses are made available to independent operators on the same terms as its franchised dealers.” As if often the case though, the situation on the ground is more complex, as Frank explained: “However, despite the above, independent operators still face challenges in operating on a level playing field with franchised dealers. High costs can be an obstacle, especially for specialist tools and software and the challenge in accessing security-related data, the latter being addressed under the looming SERMI scheme.” Pragmatic view The success levels for a garage looking to capitalise on the opportunity very much depend on the approach. Frank observed: “As the car parc transitions to alternative fuels, more predominately EV and in the short-term PHEV, many independent operators are taking a pragmatic view in terms of migrating their business model to these alternatively fuelled vehicles. “This is something of a chicken and egg situation, where currently, most independent operators are not seeing sufficient demand for EV services through their workshops and, subsequently, are hesitant to invest significant time and money into being EV-ready. That said, those independent garage businesses that have set their stalls out to cater for the EV owner are beginning to see the volumes grow, albeit steadily.” As Frank noted, the movement of more EVs into the used market could accelerate the process, to the benefit of independents: “As we are all aware, over the next twelve months, we will be seeing an abundance of ex-fleet, three and four-year-old EVs enter the second-owner marketplace place, and these second and subsequent owners are more likely to engage the services of an independent garage to obtain the best value services in order to maintain those vehicles at an affordable price.” This really throws the spotlight on the need for training, particularly with EVs and hybrids, where there is an ongoing lag: “Given the muchpublicised risk associated with the high voltage systems on EVs and PHEV’s, it is vital that technicians have undertaken training to the appropriate level, and for the type of EV work the business anticipates it will become involved in. This will range from straightforward maintenance and mechanical component replacement such as tyres, brakes and suspension to complex battery and drive train repairs.” The growth in the EV opportunity for garages does not come at the expense of the existing market for providing servicing and repairs on conventional drivetrain vehicles, as Frank noted: “It’s also worth pointing out that, in terms of an independent garage being EV-ready, it is not an either-or choice between catering for ICE or EV vehicles because many skills required are transferable between the two. There are also common misconceptions that being EV-ready means having workshop space dedicated to the cause, this is not the case. However, some of the more complex EV work, such as battery removal, can take up additional workspace, which is typically always at a premium in independent garages.” Solid base IAAF Chief Executive Mark Field observed: “The gains we have made in the Motor Vehicle Block Exemption Order have further strengthened the independent automotive aftermarket’s right to offer competitive mobility choices to the motorist. This, along with the recent MOT news on maintaining the current test frequency, ensures garages – and the wider market, have legislative protection and therefore is a solid base for which to consider further business investment decisions.” According to Mark, some perspective is required on the level of investment being made by garages in the sector: “I personally have seen the market be overly critical of garages in the past 25 years, particularly when it comes to the need to invest in skills, recruitment, training and new technology. The same can be said for every business in every sector. Instead, I prefer to focus on the many positive things garages are doing.” Support The sector is changing, and Mark 10 AFTERMARKET MAY 2024 BIG ISSUE www.aftermarketonline.net It is imperative that independent garages invest in upskilling their technicians as well as acquiring the necessary equipment and information access ”

MAY 2024 AFTERMARKET 11 www.aftermarketonline.net believes it is well-placed to take advantage of the opportunities on the table. He said: “Garages are evolving, they are becoming businesses first and technicians second and they’re looking at how they monetise new technology. They’re interested in data, trends, attending trade events and exchanging ideas and opinions without fear of judgement. It’s essential we support garages as businesses.” Despite the positive press the growing EV market gets, and given the apparent scale of the opportunity, Mark said that questions should be asked on why garages are not all so keen on capitalising on the new markets: “The independent aftermarket looks after more than three quarters of vehicles in UK roads, it is clearly the best sector to offer choice and mobility services to motorists. We should instead look at why if anything, garages are reluctant to invest in upskilling to handle EVs. The current vehicle parc accounts for just 3% of the total vehicle. Spread this out over 30,000 garages, that’s just 33 EVs per garage. It’s coming but, garages are focusing on what’s in front of them and rightly so, investing in diagnostic technology, ADAS and other new areas, supported by the new Motor Vehicle Block Exemption Order.” Cars have changed in many ways beyond just the drivetrain, and Mark believes that the investment being made by garages reflects what they are seeing in their own workshops: “We have to be more appreciative of the fact that garages are very much at the ground level when it comes to talking to motorists. They need support in communicating the importance of the MOT and roadworthiness.” He added: “Garages are supremely technical and have welcomed the efforts of the IAAF in ensuring significant gains on Motor Vehicle Block Exemption. It’s an exciting time ahead for the entire automotive aftermarket supply chain.” Final thoughts It is easy to assume that once you have the right to work on newer cars, they will just turn up, and you will be able to help your customers. The reality is that if you are not moving forward, you are falling behind. Even leaving EVs to one side for a moment, if you are working on a modern internal combustion engine vehicle, it could be quite different from those made even eight to 10 years ago. Most forward-looking garages will know this, and will have looked to acclimatise to the current environment. If you have been focused on the throughput in your garage though, at the expense of looking into the medium-term, it’s never too late to catch up. Next month, the UK Garage and Bodyshop Event will be taking place at the NEC from 5-6 June. Then, our very own Aftermarket Event will be taking place from 2-3 October at Farnborough International. Both events will include training and useful seminars. If you need to find out what’s going on, get yourself out there. www.aftermarketonline.net For more information, please email: hlgb.academy.hella@forvia.com THE COMPLETE ADAS SOLUTION NOW INCLUDES TRAINING INTRODUCING IMI ACCREDITED ADAS CALIBRATION COURSES

Efficiency is critical to business success irrespective of market sector or profession. And with profit being a function of revenue less cost, minimising tax whilst staying on the right side of HMRC is essential. Of course, it should be remembered that tax is a quagmire ready to swallow up all who become entangled with it. Good advice should be sought. The business structure A business could operate as a sole practitioner with one individual, employing staff as the business grows; a partnership with two or more partners in business together, sharing profits or losses; a limited company which is a separate legal entity with the owner commonly taking the combined position of directors and shareholders; or a limited liability partnership which is a hybrid between a partnership and a limited company, taxed broadly as a partnership. Each structure has pros and cons when it comes to tax, administration, liability and wider business considerations, but the choice isn’t necessarily a one-off decision. Businesses typically follow a lifecycle from start-up through to eventual sale or closure during which the most taxefficient structure may change. Professional advice on business structure should be taken a few years in advance of major events such as expansion, sale or retirement to make sure the tax position is optimised. A suitably qualified accountant or tax adviser can assess the business along with the personal tax position of its owner. By looking at the complete picture, including senior stakeholders’ personal and family circumstances, tax efficiencies can normally be found, and plans put in place for longer term objectives. Remuneration planning As a business grows, incorporation may be tax-efficient in order to benefit from lower rates of corporation tax compared with income tax. The downside is that this introduces a second layer of taxation – corporation tax is due by the company and then personal taxes are payable on extracting profits to the owner. However, a company structure allows control over how much of the business income the owner is taxable on, allowing them to maximise use of their lower rate tax bands each year. This can be especially valuable in the event of business profits fluctuating as it allows profits to be kept within the company in good years to reduce the owner’s exposure to the top rates of income tax. By comparison, a sole trader would be liable to tax on a bumper year’s profits in full. Equally, if the company has lean years the owner may still be able to extract company reserves as salary or dividend to make use of their personal tax allowances and basic rate tax band. The remuneration package of owners who are also directors and shareholders of incorporated practices can be tailored for tax efficiency, balancing their personal tax position with the cost to the company. Unlike dividends, salaries are an allowable expense when calculating a company’s taxable profits, so it may appear sensible to remunerate the owner with just salary. However, National Insurance Contributions 12 AFTERMARKET MAY 2024 BUSINESS www.aftermarketonline.net MAKING SURE THE BUSINESS IS TAX EFFICIENT No business wants to pay more tax than is required, which is truer than ever in today’s economy By David Wright, Technical Officer, Association of Taxation Technicians

MAY 2024 AFTERMARKET 13 www.aftermarketonline.net (NICs) apply to salaries for both the company and the recipient. Meanwhile, dividends are not subject to NICs and the recipient pays lower tax rates than they do on salary, so there is a balancing act between the two. Consideration of NICs is also important as they provide for future state pension entitlement along with other state benefits. For this reason, a typical approach is to pay salary equivalent to at least the Secondary Threshold (£9,100) to ensure a year ‘counts’ for state pension contributions, but probably no more than the personal allowance (£12,570) above which PAYE starts to be incurred. Claim any business costs paid personally While ideally all business expenses should go through the books, sometimes this doesn’t happen. Sole practitioners and partnerships can claim tax relief for business expenses paid for by the owner. The most common examples are the owner using their own vehicle for business purposes, or using their home as a place of work. Costs associated with both can be claimed against the business profits, reducing the tax payable. Tax relief can be claimed on a simplified basis – mileage at 45p per mile for up to 10,000 business miles per year, and 25p thereafter, whilst use of home as an office can be claimed at between £10 and £26 per month depending on the number of hours worked from home. Alternatively, the actual costs of the business use of car and home can be calculated as a proportion of the total running costs in the year. Tax-efficient benefits for staff HMRC is known for doggedly ensuring that individuals and organisations pay the right amount of tax in a timely fashion. However, it also has policies and regimes in place to help taxpayers pay less through targeted allowances and exemptions. Non-cash remuneration – benefits - from a company can be highly taxefficient. This won’t apply to owners of sole practices or partnerships but is an option for any employees they take on. Certain benefits in kind such as employer pension contributions, providing one mobile phone per employee and free staff canteens can be provided tax-free to employees and directors. Staff events such as an annual Christmas party or other annual function can also be laid on tax-free as long as the total cost for all events in the year does not exceed £150 per head. The costs of these perks can also be claimed against the company’s taxable profits. Electric cars can no longer be provided tax-free to employees, but until April 2025 they only attract a benefit in kind charge based on 2% of the list price. So a £50,000 electric car provided to an employee or director will result in a £200 annual tax charge for a basic rate taxpayer, or £400 for a higher rate taxpayer. If the business leases the car, those costs can be claimed when calculating the business’ taxable trading profits. If the business buys the car outright, the full purchase cost can be claimed in the year of purchase as long as this is before 31 March 2025. Electric cars are also tax-efficient for unincorporated businesses, which can claim the full cost of purchasing before 5 April 2025, or ongoing leasing costs. Both are subject to a restriction for any private use of the vehicle. Salary sacrifice pension contributions remain tax efficient. If an employee gives up the right to part of their gross salary, the employer can pay that amount into a pension scheme on the employee’s behalf, saving tax for the employee and NIC for both the employee and the employer. Also, ‘trivial benefits’ valued at up to £50 each can be provided tax-free to employees as long as they are not a reward for services and are not cash or cash-equivalent vouchers. Directors are generally limited to £300 of trivial benefits per tax year. Claim Capital Allowances The cost of buying capital items (such as machinery, furniture or vehicles) doesn’t count as an expense when calculating taxable profits. Instead, Capital Allowances can be claimed in respect of these assets, both for limited companies and unincorporated businesses. For instance, the Annual Investment Allowance (AIA) allows up to £1m of expenditure on eligible items (excluding cars) to be deducted from trading profits each year. Until 31 March 2026, limited companies can also benefit from “full expensing”, which allows unlimited corporation tax relief on eligible capital expenditure. In practice, this will only be of benefit where qualifying purchases in a year exceed the £1m AIA limit. Capital Allowances need to be claimed each year. Doing so will generally reduce the tax payable, but if a business makes a loss, it is often better not to claim capital allowances that year. This will increase the tax relief available for capital items in later years, once the business starts to make a profit. Think long term Where the owner wants to sell their business they’ll need to think about an exit strategy. A Capital Gains Tax (CGT) charge is likely to apply, with rates of up to 20% on the growth in the business value. If the owner structures their business so it qualifies for Business Asset Disposal Relief they could access a 10% CGT rate on up to £1m of capital gains. The planning required depends on whether the business is unincorporated or run as a limited company, and professional advice is crucial. Owners may not envisage running their business forever and should think about Inheritance Tax (IHT) in case the worst were to happen. A trading business can often qualify for 100% relief from IHT thanks to Business Property Relief (BPR), which can provide a huge tax saving whether they plan to pass the business on during their lifetime or when they die. Get tax right first time The incentive to minimise tax bills is clear, but it’s vital that the business pays the correct amount of tax – no more and no less than required. It’s best to avoid tax schemes that sail too close to the wind as these can lead to HMRC investigations, sleepless nights and unexpected tax bills; the old adage of “if something seems too good to be true, it normally is” is so true when it comes to tax. It’s vital that the business pays the correct amount of tax – no more and no less than required ”

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