Stolen tax relief

We act for a client who runs a couple of retail stores in different parts of the country. Shortly before Christmas, our client took the cash from one store intending to deposit it at the bank. However, due to delays, he decided instead to take the cash home intending to leave it in the safe over the holiday period. Unfortunately, whilst at a motorway service station, his case was stolen and the money was lost. The business insurance policy will not pay out because of the facts of the theft and our client's solicitor suspects that the wording of the policy supports its stance.