It’s easy to see why.

The big tax advantages its 99g/km CO2 comes with require very little real-world compromise.

Acceleration is adequate, thanks to that meaty 192lb ft of torque from 1,750 rpm. Motorway cruising is undertaken at a refined, relaxed lope. And there is a strong ‘feel-good’ factor derived from sitting within a well-built, premium interior, gazing out on the 1 Series’ lengthy, impressive even, bonnet (even if, in reality, its longitudinally-mounted engine is a space-waster in a company car comparison to front-wheel drive rivals). Best of all, for many company car drivers, will be the Munich company’s blue and white propeller badge mounted on its front – and paying so little company car tax for the privilege.