Pool car problem

The employee uses the vehicle to travel to and from sites but generally uses his own vehicle to travel to the company's premises. Detailed mileage logs are kept diligently.

Some years ago the company issued a memorandum to all its employees saying that the company vehicles were not to be used for private travel and as the pool car is verging on a museum piece and none too pretty - being mostly used to travel to and from building sites - it is unlikely that an employee would even wish to use the vehicle for private journeys.

It seems that this vehicle is no longer covered by the pool car exemption. Whilst Gilbert v Hemsley provides a glimmer of hope that does require that the employee's workplace is at home which does not appear to be justifiable in this case. We have suggested that the...