PICK-UPS were all the rage a while back after company car users learnt there was a rather inviting VAT loophole to be exploited, due to the fact they were classed as vans rather than cars.

But as with any example of tax avoidance the Government got on the case which meant savings that potentially could stretch into thousands were no more.

However the loophole was tightened rather than loosened altogether, meaning a pick-up still represents an attractive proposition as a company car when it comes to being taxed - if you're prepared to put up with their rugged character and lack of refinement.

In effect it's possible to move up from a supermini to a pick-up as a company car and actually save money.

Obviously there's a certain level of expectation but Isuzu's range-topping D-Max Utah has plenty going for it as a regular everyday motor.

Sure it's basic and somewhat bulky but when it comes to comfort something like the D-Max Utah is probably as good as it is going to get.

It follows the square and chunky design blueprint favoured in pick-ups generally but a pearlescent coat of metallic paint and some racy looking alloy wheels on this car created a bespoke look that had a little of the Mad Max about it rather than the building site.

It also features an open and roomy cabin and though there's not as much space in the rear as you might imagine there's more than enough to accommodate passengers. The rear bench still has something of a workmanlike flat feel to it, though it's far from being uncomfortable.

An extensive list of standard kit for a pick-up enhances the car-like character, with electrically-adjustable leather seats and climate control coming as standard and plenty more besides, including an air-conditioning system which got up to speed surprisingly quickly during a recent hot spell.

A load-liner also comes as standard and if you're planning on using it as a regular runabout you'll need a ‘truckman' style removable cover for the back, which in effect turns it into a huge estate car.

On the road the D-Max copes rather than impresses. Its bouncy ride is perhaps the biggest indication that essentially this is a commercial vehicle at heart but to be honest I found it easy to live with. Once you face up to the fact you're unlikely to be cornering at high speeds it also offers handling that's acceptable enough and it moves quickly enough in a straight line when the occasion demands it.

The 2.5-litre diesel engine is also an able performer, it pulls well and any shortcomings in refinement are more than made up for in its overall smoothness.

Given the vehicle's size it is also impressively frugal and you can also switch between two-wheel and four-wheel-drive for everyday road use.

Anyone considering a pick-up purchase might ultimately be put off by its sheer bulk. There's no doubting they are vehicles that are not suited to supermarket car park-sized spaces and three point turns require a fair bit more space than normal.

But overall the D-Max is surprisingly manoeuvrable, though reversing it was certainly helped by the aid of an on-board camera, which is a £900 optional extra as part of a sat nav system.

The D-Max replaced the Rodeo and offers an improvement in many respects, particularly at the top of the range.

For more basic use there are single cab versions available and in double cab guise there are a variety of trim levels that also include Eiger and Yukon.

The drivetrain is standard throughout and it is capable of a three tonne towing capacity, meaning it would more than measure up as a caravanner's car.