CA 8 December 1992. The action arose out of a contract between the defendant, X, and the plaintiffs, H, for the construction of a petrol filling station. It was one of a series of contracts for petrol stations throughout the country. X had entered into contracts with the employer and then subcontracted these obligations to H. In September 1990 an administrative receiver was called in to H. Notice was given to X. H was wound up. The action, claiming £119,000 due in respect of work done was commenced in H`s name by the receiver in May 1991. At the summary hearing H conceded that the claim should be for £58,000 because of certain set offs due under the contract. X however claimed in court that this set off was due on the other contracts because all the contracts wre so closely related that they were entitled to rely on the principle of equitable set off and that some of the moneys due on the other contracts were debts and therefore there should be a set off of mutal debts under the comm