And why should it if you’re the owner of a small business and want something a bit special?

And so you should – the business is your sweat, tears and success.

And here’s another little extra layer to the BMW’s multifaceted character: why not have this 420i model instead of the 420d diesel?

Gasp! That must be some sort of company car tax gaff, surely?

Well, no.

True, the petrol version has a BIK company car tax banding of 25% v 23% for the diesel; but the difference in P11D value means there’s pennies in it: £3594 plays £3541.

And what you get in return is the wonderful quietness and smoothness you had almost forgotten that comes with a petrol car so used have we become to diesels.

You’ll notice it in small details – such as the way the EfficientDynamics stop-start system quietly cuts in and out; on a diesel its more of a kick in.