This text investigates the complex legal doctrine of set-off, seeking to provide a comprehensive framework for understanding how cross-claims are balanced in commercial and financial disputes. Rory Derham, a recognized authority in legal scholarship, synthesizes decades of case law and statutory developments to clarify the mechanics of set-off. The book argues that set-off is not a monolithic concept but a multifaceted legal tool that requires precise application based on the specific nature of the claims involved.

Legal practitioners and scholars frequently cite this work as the definitive reference for the doctrine of set-off in common law jurisdictions. Experts highlight the text for its rigorous analytical depth and its ability to distill complex financial litigation into clear, actionable legal principles.