Graeme Fox

Showing renewed commitment to promoting electric vehicles over petrol, diesel and hybrid models, the Government has extended the 100% first year allowance for zero-emission cars. Businesses and individuals can continue to deduct the full cost of zero-emission vehicles and electric vehicle charge-points from their taxable profits until 31 March 2026 for corporation tax and 5 April 2026 for income tax.

If you purchase a double cab pick-up with a payload of one tonne or more before 1 April 2025 for corporation tax, or 6 April 2025 for income tax, you can enjoy the favourable tax treatment available on vehicles primarily suited to the conveyance of goods. These include: • 100% annual investment allowance; • full expensing; and • flat rate benefit in kind value. Double cab pick-ups purchased after those dates will lose the beneficial treatment as they will be classified as cars.

1 Introduction Genomes provide a repository from which information on historic changes in genetic diversity, effective population size (Ne), speciation, and population structuring can be inferred and used to track adaptations to environmental change (Mather, Traves, and Ho 2019; Patil and Vijay 2021). Specifically, sequence data from a single aligned genome can be used to track historic demographic patterns exhibited by a species or population (Li and Durbin 2011).