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tax navigation for car for business purposes

Hi there,

Can anyone advise on which is the best option when it comes to a car for work? If we assume the car is a BMW 318, would it be better to
a) buy second hand so as to avoid the VAT on new cars, have the asset and claim tax relief
b) arrange a business lease (3 yrs)
c) buy car myself and not claim any tax relief so as to keep my personal allowance (in the past, my company car seems to have negated my personal allowance to next to nothing ?

Any advice would be much appreciated.

Thank you!
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