Toyota created its new iQ with the intention that it be smarter than a Smart ForTwo. Unlike the Daimler-made micro car, the iQ has room for more than two passengers. The crew at the British car show that doesn't feature Jeremy Clarkson sampled the iQ and found it quite impressive. With its 1.0L three cylinder engine, the iQ is rated at 54 mpg (U.S.) and 99 g/km of CO2. Toyota touts the iQ as a 3+1 seater thanks to its clever packaging. On the passenger side, Toyota claims a 5'10" passenger can sit in the back behind another similarly tall occupant if the seat is moved forward. The tester found this to be accurate, just. Not bad for a car barely over nine feet long. Of course, only a small child or amputee could sit behind the driver, but sacrifices must be made. See also: acceleration, which is leisurely at 14 seconds to 60 mph. Of course, that stomps the 19 second run we had for a diesel Smart so it's not all bad. Hopefully, Toyota will see fit to letting Americans try out the iQ, perhaps as a Scion. Check out the video after the jump.