Pick-up trucks can make good buys for business users, attracting lower company car taxation levels than their large SUV cousins while offering even more practicality and nearly as much comfort.

Nissan’s Navara is one of the best you can buy, and it has now been overhauled to muddy the distinction even further, as well as to keep the model strong against commercial competitors such as Ford’s Ranger, Mitsubishi’s L200 and VW’s Amarok. The main areas to receive attention are the cabin and rear suspension, which have both been reworked in a bid to offer a more user-friendly experience.

The newcomer comes with a choice of a single-turbo 2.3 diesel or the more powerful twin-turbo driven here, and five trim levels. It’s available with a King Cab body or this more popular five-seat Double Cab.

The use of an old-school ladder chassis means that, dynamically at least, the heavy Nissan is never going to compete with a modern SUV. Thanks to its all-terrain, load-lugging set-up it isn’t great at cornering, even with the Double Cab’s more advanced rear suspension that places it ahead of some rivals. Pronounced body roll, pitching under braking and ponderous steering add little to the experience, which is hardly fun. Low-speed ride over rough surfaces leaves something to be desired, too. Having said that, for a pick-up, it’s still surprisingly good.

Pulling strongly from low down in the rev range, the engine proves its flexibility. It’s noisy, however, and makes itself known in every one of the notchy manual transmission’s six gears.

Wind noise is equally audible from inside the cabin, but the driver’s seat is an otherwise pleasant place to be. It’s high-set, roomy and commanding, with well thought-out ergonomics and forward views. The range-topping Connect infotainment set-up with touchscreen, sat-nav, DAB radio, Bluetooth and smartphone-style apps is a vast improvement on the basic head unit.

Two adults can sit in the rear over long distances, and Nissan’s car-based approach is easy to see, with some aspects of the cabin being carried over from the manufacturer’s less workaday products. Its strikes a good compromise between durability and comfort. At the back is a competitive 1052kg bed, boasting good access and a practical load height. The 3500kg towing weight is among the sector’s best, too.

Equipment levels are reasonable. We prefer Acenta+ trim, which has, among other kit, climate and cruise control, Connect, a reversing camera, seven airbags, electric windows, keyless entry and drive, leather steering wheel and automatic lights. All this, plus competitive pricing, goes towards making the Nissan Navara good value – which, as we said earlier, bodes well for the average business user’s tax affairs. Private buyers, meanwhile, will find a selection of dealer discounts and finance deals on offer.