[4] In 1969 British and Commonwealth Shipping, Furness Withy, P&O and The Ocean Steamship Company established Overseas Containers Limited to exploit containerisation.

[5] In late 1970 British & Commonwealth sold BUA along with three new BAC One-Eleven 500 aircraft it had leased to the airline to Caledonian Airways for £12m.

[6] Multiple acquisitions included Exco International, a UK money brokering business in 1986,[7] and Oppenheimer, a large American fund management company.

Favourable profiles in the business press culminated in John Gunn being awarded the accolade "Guardian Young Businessman of the Year".

[8] The acquisition proved ruinous – "accounting irregularities" were discovered in Atlantic's books: the company had been building up huge contingent liabilities due to its 'Extended Paperwork' practice.