Facts as follows:
- Pool car parked out side proprietor's house overnight.
- Proprietor has another car with some private use.
- Keys kept in office ¼ of a mile away from proprietor's house.
- Pool car used, for business only, by two members of staff, one of whom is proprietor's girlfriend who lives with him at his house (where pool car is parked).
Is there any chance HMRC could validly claim the pool car is available for private use?