Re: If it was tax-deductible as a capital asset
It is tax deductible
Weird. The rules when I was buying my pickup were load based for things that are not an obvious van. Based on the explanation from Isuzu, you had to be able to carry 1 ton to be classified as a commercial. No ifs, no buts, no coconuts. I still ended up paying all of it and VAT as I bought it private at the end of the day, but I did the checks.
So by that rule most sane Defender models do not qualify: http://www.landrover.co.uk/Images/DEFENDER_tcm295-140413.pdf
All 90-es do not qualify unless they are in an obvious "2 seats and no windows" van incarnation. The 110 station wagon does not qualify either, you need to have the "obvious" pickup version of the 110 for that or 130-es which are as rare as a white swallow. I cannot think of when I saw one recently.