My daughter is a company director and will shortly be needing a new car to contract/lease hire. She prefers an SUV type vehicle as opposed to a people carrier, but she has three small children, all under five years old, and requires plenty of room in the back for their car seats and a good size boot for all the kids stuff. Two other important requirements are low car tax and a first class safety rating. The car would be mainly used for local trips to the nursery and school, and to her work (all under five miles). Can I please have your recommendations to a maximum of £25,000?