This case was an appeal of a case where an engagement letter with a law firm was with one subsidiary in a group. Work had been done for various members of the group but payments had not been made. It had been ruled that only the company which was a party to the engagement letter was liable to pay. Issues considered at appeal included if other companies in the group had accepted their liability to pay and if there was a collateral contract. Also considered was the liability of the parent company in the group which was not the party to the engagement letter and if the parent company had a tortuous liability.