
I have had conversations in the past with fleet managers of financial institutions, and at boardroom level almost anything goes.
Whether we have any significant financial institutions left in the UK in the post-Brexit era remains to be seen, but while the Flying Spur (and other Bentleys) are currently only available with petrol engines, the luxury marque has plans to electrify its entire line-up over the next five years, and fully electric models are on the way.

Our drive took place before the launch of the Flying Spur V8, so we tried the 6.0-litre W12 engine. The third-generation Flying Spur packs a great deal of technology to deliver Bentley's vision of supreme luxury alongside unrivalled driver engagement for a luxury saloon.
And since Bentley's flagship saloon, the Mulsanne, is now out of production, the Flying Spur has been developed to serve customers of both.
Its wheelbase is 130mm longer than the previous Flying Spur, with the front wheels pushed closer to the front of the chassis. This means much of the engine now sits behind the front axle, giving the Flying Spur better balance.
Another feature that helps make the Flying Spur feel rather smaller than its 5.3m length is four-wheel steering - a first for the brand. I was also surprised that our test car, fitted with 22in wheels in the Mulliner Specification (rather than the standard 21in wheels on the W12), rode very comfortably indeed.

Sport mode sharpens the car's responses, but the price of more resistance to rollwhen cornering is feeling every ripple and bump in the road surface from the 22in wheels.
The cabin is a combination of modern design and traditional materials, with choices of various wood veneer for the dashboard and doors, machined and chromed metal for some of the controls, and a digital instrument panel plus large centre screen on the dashboard.
Customers can also choose from a number of option packs, given the 'Specification' label, which cluster together related items. One stand-alone option is a mechanism that can rotate the dashboard screen to a set of dials, or if you prefer something more discrete, a plain panel that matches the interior trim. It's almost £5,000, but it's such a party trick I can't imagine any typical buyer not choosing it.

Fuel, of course, is also a substantial cost, but this, and BIK tax will be mitigated somewhat in the future plug-in hybrid.
The boot is no bigger in VDA volume than you'd find on a Mazda3 Fastback, although that doesn't mean it's tiny. And for some of the safety features you might expect as standard, such as adaptive cruise control, you have to pay extra for.
Bentley Flying Spur W12
P11D: £175,300
Residual value: 39.2%
Depreciation: £106,529
Fuel: £16,056
Service, maintenance and repair: £8,418
Cost per mile: 218.3p
Fuel consumption: 19.1mpg
CO2 (BIK band): 337g/km (37%)
BIK 20/40% a month: £1,081/£2,162
Boot space: 420 litres
Engine size/power: 5,998cc/635hp
Cost figures at 3yrs/60k miles supplied to Business Car by KeeResources, and correct as of December 2020.
Standard equipment:
Alloy wheels, metallic paint, LED matrix headlights with high-beam assistance, choice of monotone colour split or dual-tone colour split interior, gear-shift paddles on steering wheel, 12.3in dashboard screen, digital instrument display.
Engines:
Petrol: 550hp 4.0 V8, 635hp 6.0 W12
Equipment grades: None
Transmissions: Eight-speed dual-clutch auto
By Simon Harris
First published by Business Car.