The rules around how the "taxable income" value of a car provided to an employee haven't changed for a while. The basic calculations are still the same, however in the next couple of years the relevant percentage of the "manufacturer's list price" that is charged to tax is changing according to the level of carbon dioxide emissions. The upcoming changes may provide a bit of a tax shock on some cars that are only a few years old.
You may also consider providing an employee with a van instead of a car. But when is a van not a van? The answer is more complicated than you think, and the authorities are starting to pay more attention to this question.
You can read all about these issues in our new information leaflet: www.ashgates.co.uk/taxupdate-carsandvans.html