Reclaiming VAT on company cars isn’t as simple as it sounds. Generally, businesses can’t recover VAT on purchase of a car unless the car is used exclusively for business purposes. But there are a small number of excepted cars where the Input VAT can be reclaimed, specifically:
 

The current Corporation tax rate of 19% generally applies to all companies whatever their size. From 1 April 2023, this rate will cease to apply and will be replaced by variable rates ranging from 19% to 25%.