Gordon Brown may not like me saying this, but sticking another £30 or so on to the excise duty of the biggest cars is not going to make much difference. Most cars in that class will come in at over £20,000, so in the grand scheme of things, it is chicken feed.

And if I was going out to buy a big four-wheel drive and the dealer turned around and told me to buy a smaller version where the tax was £30 a year cheaper, then I think I would tell him where to get off.

Let's face it large 4x4s are a lifestyle choice very few actually find their way on to rutted tracks.

We buy them because they look good, are big enough to cope with anything life throws at them and give a convincing impression of safety.

The Nissan Pathfinder ticks all those boxes and a few more.

From the second you see it, this is an impressive vehicle with its huge wheels, brash chromium badges and aggressive stance. This vehicle means business.

If that business is doing the school run and popping to the shops, then it's a case of overkill guilty on all counts, m'lud.

But somehow that big bold exterior breeds a sense of confidence and authority turn up for a meeting in one of these and it's likely to figure prominently in the conversation.

Inside, too, there is a lot of car for the money. The big Nissan in SVE trim is what is termed in common Petrolhead parlance 'fully loaded.' That means there is dual-zone air conditioning, seven leather seats, retractable door mirrors, automatic rain-sensing wipers and headlights, and keyless entry.

The test car was also fitted with Xenon headlights, premium stereo with MP3 capability and a reversing camera in full colour.

After adjusting the automatic seats, the driving position is, as you would expect, perched high, giving excellent visibility.

Usually keyless entry means pushing a starter button but Nissan seems to have missed this trick, and has left the key point still visible but surrounded by plastic, which turns to start the car.

I found this clumsy and cheap-looking, especially as you had to keep your foot on the clutch and brake to unlock it in the first place.

But the 2.5 litre diesel kicks in with a roar and, once again, that feeling of power gives you a little tingle.

Engage the six-speed gearbox and swing the steering wheel, both of which are surprisingly light, and progress is smooth.

Nissan has spent decades building 4x4s but there is still a vaguely agricultural feel to the Pathfinder, although the creature comforts more than make up for it.

On the road you soon realise this is a very big vehicle and you have to avoid pushing through spaces that would normally be possible.

But having said that, it is not cumbersome and when it comes to parking I found the camera a boon, managing to negotiate a tight spot at the first attempt very successfully.

Interestingly, there were no reversing sensors not that you need them with the camera, although lower down the range they would be missed.

Combinations

The seats are comfortable and, of course, there is plenty of room, even with all seven seats in place. There are 64 different seating combinations apparently, and with all seats folded flat, there is 2.8 metres of space on a full flat floor, so there is plenty of room to cram in a sofa, or bed.

But for people carrying I would suggest an MPV is a far better option.

As a six-footer, I found the third row of seats virtually impossible to sit in with my knees almost up against my chest. Even older children would struggle and the access is not great either.

On some advanced people movers, sliding rear seats allow different combinations, but not here.

That third row would really only have to be for emergency use and I cannot imagine squeezing granny and granddad back there you may have to drag them out again through the boot!

On the open road the Nissan is a competent performer and happily cruises at the legal limit, while the big diesel engine offers brisk acceleration.

The brakes are also light and effective with electronic brake force distribution and ABS, while most of the controls are easy to use, given a little time with the handbook.

And if you want to do some serious off-roading, then everything is there. The Pathfinder operates normally in rear-wheel drive but a dial on the dashboard gives options for automatic four-wheel drive is engaged when it is needed high and low ratios.

Ultimately, this vehicle is capable of just about anything you can think of, and with a 3,000 kg towing capacity, will be a big hit with caravanners.

The question is how much do you really need it? For the sake of Mr Brown's £30, I would go the whole hog and say the Pathfinder provides virtually bomb-proof motoring with plenty of space.

If a big 4x4 is on your agenda, then this is really worth looking at.