Company Car in a PLC?

If the cars are for personal use then do not put them in the PLC. There would be no tax advantage to doing so. Also don't put them into an existing PLC due to potential added liability issues. If you are looking for liability protection, then you may want to consider putting them into a separate entity that only owns the cars or even one for each car. My question is what is it you want to accomplish from putting the cars into the PLC?