"We came to the conclusion that for misconduct of this kind in relation to expenses, to amount to gross misconduct for a person of the Applicant's seniority and budget, the Respondents would have to show in effect that there had been deliberate deception or dishonesty. Whilst we accept that there was a degree of evasiveness and unsatisfactory explanation and approach by the Applicant, we were not persuaded that the Respondents had gone sufficiently far in their evidence to establish the level of mens rea to warrant a finding of gross misconduct, and we therefore concluded that the Applicant was entitled to his due notice pay."