Hollowed out two-seater SUVs have had a resurgence of late, as car makers scramble to find tax-efficient alternatives to the double-cab pickup.

South Korean brand KGM is one of the latest to muscle in on the action, tearing the back seats out of its Rexton SUV to render it a van in the eyes of HMRC.

See also: On test: Revamped Land Cruiser still a true off-roader

Perks for business users are considerable, with cheaper vehicle excise duty, reclaimable VAT, and lower benefit-in-kind tax for those running one as a company car.

Not to mention the fact it can be written off entirely against tax in the year of purchase, unlike double-cabs that are now capped at 6%.

But KGM has some esteemed company, with Land Rover, Ineos and Toyota all established players in the game.

What it does have in its favour is a £35,000 starting price for a base-spec K30, when more than £50,000 is required to secure all of the above.

The spec sheet makes for positive reading too: steel ladder chassis, eight-speed automatic transmission, 3.5t towing capacity and a transfer box with high and low range.

The floor area is completely flat © James Andrews

What’s in the back?

To qualify for commercial status and its associated tax savings, all traces of the truck’s passenger-carrying past have to be removed and destroyed.

This sacrilegious work takes place in a UK warehouse, where rear seats and seatbelts are removed and slashed, scuppering the ability for opportunistic characters to hoick them out of a skip for refitting later.

Electric window winders are disabled too and black plastic panels are slotted in to make them opaque.

What’s left is a 2,200-litre void that can be accessed via the tailgate or the rear doors.

Thanks to an extra platform over the footwell, this has a completely flat floor from front to back, with a mesh bulkhead to prevent weighty and pointy objects bludgeoning passengers.

In some ways, this area is more useful than a pickup bed, particularly one decked out with a full canopy that requires a commando crawl to retrieve items lurking deep inside.

It’s tall, long enough to take a nap in if you’re 6ft, and the rear doors make it easy to access all areas.

Yet this is no hose-out tub for transporting fallen stock and other whiffy, oozing cargo. Yes, there’s a rubber mat to cover the floor, but wonderfully absorbent carpet lurks beneath.

There’s also little in the way of lash-down points, so buyers have to think carefully about how they secure their loads; allowing hunks of cultivator metal to pinball freely around the interior will soon wreak havoc with the plastic trim.

Rear door access © James Andrews

How does it drive?

The Rexton sits at the ample rather than sprightly end of the performance spectrum, with 200hp and 441Nm served up by an in-house 2.2-litre, four-cylinder diesel – no hybrid powertrains to be seen here.

This puts it in the same ballpark as Toyota’s Land Cruiser, which itself is no powerhouse.

But while the output is a little wanting in a premium vehicle such as the Toyota, it’s befitting of the KGM’s price tag.

Fuel consumption is suitably modest, too, returning more than 30mpg on a long run and mid 20s when pootling about locally.

As for the transmission, there’s just an eight-speed automatic in the offing which slinks through the gears with suitable aplomb.

Nevertheless, it’s easy to see where KGM has been penny pinching.

Suspension is a little dull and creaky, sending ripples of high-frequency judders through the chassis on all but the most billiard table-smooth tarmac.

And the oddly weighted steering, though feather light when manoeuvring, becomes disconcertingly heavy at speed.

Simple off-road system

Costs have also been cut in the four-wheel-drive department, with a simple part-time system rather than a permanent one with centre differential.

This does little to hamper its off-road ability but, because it can only be operated in rear-wheel drive on the road, it lacks the surefootedness of pricier rivals.

Try backing into a sloping gravel driveway, for example, and it will pepper the arches with pebbles.

There are no fancy, torque-vectoring differentials to be found either, though it does have the basics covered.

Electronic traction control is there to help wheels find grip and it has both hill descent and hill hold modes to improve safety when driving up and down steep slopes.

The interior has plenty of refinement © James Andrews

What about the interior?

Though the K30 is the most basic Rexton model you can buy, there’s no shortage of interior refinement.

Seats are heated, cooled and wrapped in a fairly convincing imitation leather, which can upgraded to the real thing by jumping to a higher-spec K40 or K50.

Designers have worked hard to give other run-of-the-mill materials a premium lift, with a chunky upholstered transmission tunnel, sculpted gear shifter, and aluminium-effect silver trim.

They’ve also found budget for fitting a heating element in the steering wheel, as well as covering it with buttons for the media system and cruise control.

Most pleasing of all is the one for turning off the irritating lane departure system, avoiding the need to hunt through a menu or prod around on the dash.

There’s a big screen too, perched high so that the driver doesn’t have to peer down when hunting for their next exit on the satnav.

TomTom software is integrated into this, but drivers can also use Apple CarPlay or Android Auto.

That said, these don’t work wirelessly and require a cable to be plugged in.

Thanks to the positioning of the new bulkhead there’s a handy storage space behind the seats, even when they’re pushed right back.

It’s no good for anything large, but it’ll swallow boots, wellies and the odd sensibly sized bag.

The centre console is fairly generous, too, and there are smaller sliding cubby holes for phones and keys.

The exterior team is less likely to be brimming its award cabinet.

Bulbous body panels give it a lumbering elephantine look, which is only accentuated by its flabby chin and huge krill-sifting chrome grille.

However, it does look a lot more svelte when wrapped in muted black, grey or blue paintwork rather than gleaming white.

Are there other models?

Just like the passenger range, there are two higher spec versions of the Rexton Commercial – the K40 and K50.

The former commands a £1,000 premium over the K30, with the main upgrade being genuine nappa leather seats.

The £38,995 K50, meanwhile, gets 20in chrome alloys, a sunroof, rear air conditioning and leather/suede upholstery.