I will share one that's used by someone I know. He's based in US, so, this is according to US tax code.
He's a car enthusiast and once he was rich enough to start buying exotics, his accountant worked a scheme that he'd create a business of renting exotics, and charged a tad over the going rate of exotic rentals in the area he's in.
He gets to write off pretty much anything car-related.
