Can I reclaim VAT on a company car or fuel?

Reclaiming VAT on a car purchase is difficult in practice, because HMRC generally blocks the reclaim unless the car is used exclusively for business with genuinely no private use at all (which is a high bar to prove). VAT on fuel is more flexible: you can often reclaim it in full if you also account for private mileage using the fuel scale charge, or reclaim only the business-use portion, or not reclaim any fuel VAT at all if private use is minimal. Because the rules and record-keeping requirements are strict here, it's worth talking to an accountant before you buy, so the purchase is structured in the most tax-efficient way from the outset.