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Hello my name is ***** ***** I am happy to help you today. If she has been dismissed with notice then she should be allowed to retain the car and fuel (as a perk) for the notice period. Whilst it is not written into the contracts there is clearly a contractual right to this through custom and pracitce. If you remove this right then she could bring a breach of contract claim against you.
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Normally pay in lieu of notice includes pay of benefits as well as basic pay for the notice period, unless the contract specifies that the benefits are not payable during a period of notice. That is why she will be able to claim for the loss of benefits for the notice period if you fail to pay her.
Oboiusly you can try just not paying her and then take a view if she threatens to bring a claim on that basis.