SIR - Last November, this newspaper covered the appeal of Robin de Crittenden in Worcester against his parking fine. Although his appeal was successful he disagreed with the reasons and appealed to the High Court.

Judge Collins has dismissed his appeal because, in the judge's eyes, a parking fine is not a fine but a civil responsibility. The effect of this is that the Inland Revenue has now a significant problem since their website states that a parking fine cannot be offset as a business expense. However, as the judge has now said it is not a fine, businesses can now ask their accountants to include any charges they have incurred carrying out their civil responsibilities to be offset as a cost to the business.

The law is now in a Catch 22 position -- if a parking fine is not a fine then it is a business expense. If it is a fine, it is illegal because the recipient of the ticket hasn't had a proper trial as required by the Bill of Rights. The case is now likely to go the Court of Appeal and Robin de Crittenden has filed the necessary papers with them. For more information go to http://neil.herron.blogspot.com

PETER LLOYD,

Malvern.