I did'nt think so either but thats what the IR are considering £240 of expenses claims from 2002-2003. Apparently, this is because my employer at the time put this on my P11D form (which I never had a copy of).
These expenses pertained to hotel stays, and 23p a mile for travel to customers. Surely this meets the criteria (that I've heard of) that these are expenses incurred wholly in the performance of my duties. I can't see how they are taxable benefits at all.