Long before it became yet another nulabour rool I had many arguments about this with my MD. He was determined to stop us from smoking in the company cars. We were equally determined that we would smoke if we wished ..... and with up to 2 hours to cover 35 miles on the A1M every morning I certainly wasn't going to stop.
The compromise sought was based on the argument that if we had to pay home to office mileage for the use of the cars or pay tax on it as a benefit in kind then it was not, for that period of time, under his control and that was that. The row lasted for months until two of us caught him leaning out of his office window smoking a cigar. After a great deal of
nothing more was said about smoking in the car.