I'm not sure. The meal isn't included - no food or drink is. It might not be provided for one reason or another and that wouldn't alter the contract. What is being paid for is sitting in a certain place on a train. Having said that I suppose the employer might assume that's what they're buying and expense accordingly. I wonder if, on one of these all too frequent occasions where there's no food in First Class you could expense replacement food? 
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That is a bit of a strange approach - and I think you're missing another key point with things like Chiltern Business Zone - people might want to pay for their own upgrade. The chances of that being allowed by an employer are fairly slim.
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The employee, if they use such a ticket where their company does not permit First Class travel, but the TOC is complicit in it by issuing a ticket that isn't what it says it is.
That is a bit of a strange approach - and I think you're missing another key point with things like Chiltern Business Zone - people might want to pay for their own upgrade. The chances of that being allowed by an employer are fairly slim.
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