Question: For several years, Harold had followed the tradition set by colleagues in the past of adding 10 per cent to all mileage claims, using a map of the area which had been accidentally slightly expanded on the photocopier as evidential back-up if the need should ever arise. There was never seen to be any need to mention that his wife sometimes accompanied him on the longer trips, though this could easily be justified as essential to maintain his morale. He occasionally dined with colleagues from other companies, each submitting a full claim for the meal. The restaurant he usually used was most helpful in producing bills which showed only the total amount (including appropriately generous gratuities) and not revealing the alcohol expenditure officially frowned on by the company. The purchase of several items for his office which were subsequently found at his home was explained by the occasions when he had to work from home, for example, due to a snowstorm; ‘do you really expect me to carry a stapler around in my bag all the time?'

In fact, this was a poor example for him to quote as a stapler would have been easier to carry than the company's computer, printer, leather executive computer chair and workstation also found at his home. The Wedgwood crockery was even harder to comprehend, though at least it was found in his office. His explanation relating to the need to impress visiting clients might have passed muster for a couple of cups and saucers but he had no facilities at the office to cook a full meal for six. Of course it was accepted that his office computer could play films, but some of the DVDs found there had tenuous links to his work, though he could hardly have kept them at home either. His recent overtime claims, as well as those of his close colleagues, might now need to be re-evaluated. In the light of the above, it just seemed so petty to alter a ‘1' to a ‘7' on a till receipt; £60 is poor recompense for a short stay in one of Her Majesty's ‘hotels'. Harold was unable to substantiate his claim in court that ‘everyone does it'.