We have a business and work from home. We currently have two cars and the one car is almost exclusively being used for business 96%. I'd like to buy the next car in the business's name and just use it as a pool car. Will SARS have any problem with this arrangement since our business is also our home?

Or would it be better to pay the fringe benefit on 20% of the 3.25% of the value of the car and claim back? I.e lets work on R300k for the car so 3.25% is R9750 * 20% = R1950. So pay tax on the R1950 benefit and at year end claim back for this value. At 96% business I would think that it would then work out to and effective monthly tax of R390?

With the pool car there should hardly be any personal tax payable but SARS might have some sort of issue with this.