IF THE BMW 320d EfficientDynamics set the benchmark for compact executive cars with its astonishing 109g/km CO2 emissions, then the new 520d EfficientDynamics looks set to do the same for the larger executive car class.

BMW’s engineers have previous in the dark arts. First there was the concept of fuel-saving EfficientDynamics, which caught all other car makers on the hop when applied to BMW’s cars.

Then, following the odd eye of newt and toe of frog tossed casually into the EfficientDynamics couldron, came the BMW 320d EfficientDynamics, which set the benchmark for compact executive cars with its astonishing 109g/km CO2 emissions – in other words 13% company car tax for drivers and the ability to claim full capital allowances on the car in year one for businesses.

Now they’ve done it again: the BMW 520d EfficientDynamics. A large, premium executive car for under £30k, but with CO2 emissions of 119g/km and economy of 62.8mpg. Wow! Thirteen percent company car tax, at least for this year. BMW engineers – they must all wear pointy hats.

More appealing attire are swimming trunks and bikini, which is what you’ll need if heading abroad to sea and sunshine over the summer months. But if you’re driving your leased business car abroad, you’ll need the official VE103B form: without it you could have your car impounded until it’s produced. Which is not the best way to start a holiday. Here’s what you need to do in our advice piece Take your bikini…and the VE103.

Finally, thanks for sticking with us – and welcome to all new readers. This is the 100th edition of our e-zine. I hope you find it useful.

Ralph Morton – edito