Are you thinking of purchasing a pool car rather than going down the expensive company car route? It is possible, but if these strict conditions are met a business can escape a taxable benefit for their employees (and employers NIC!)....
1/ The Pool car is made available to and used by more than 1 employee.
2/ It is made available by reason of the employee’s employment.
3/ The car was not used by 1 employee at the exclusion of others.
4/ In the case of each of those employees, any private use of the car made by the employee was merely incidental to the employee's other use of the car in that year (60% as a rule of thumb) such as a short diversion to shops on way to, or from work premises.
5/ The car was not normally kept overnight on or in the vicinity of any residential premises where any of the employees was residing, except while being kept overnight on premises occupied by the person making the car available to them. (Eg setting off early to a business meeting.)
If any of the above conditions aren’t met, this will be classed as a company car and taxable benefit on each employee.