@Rhodgie I was only looking at VAT exemption for a new car. If I go down the used route, I would just be buying it normally (at whatever discount I can negotiate).
@mitch You raise an important point that I’d completely overlooked – road tax. The car would incur the luxury car supplement for 5 years (quite a few grand) which my wife would be exempt from (as she would all road tax, for that matter) so regardless of the ambiguity of the HMRC guidance, we’d need to make sure that we do what is needed for that to occur, so I guess that means her having to be the owner, or keeper – or both – not sure. Another complication 😂