The parties were St Albans City and District Council and International Computers Limited.

A contract to provide software (COMCIS) for the implementation of the Community Charge ("poll tax") of International Computers Ltd limited its liability to £100,000.

Scott Baker awarded the full sum because the city council was operating on International Computers Ltd's written standard terms of business and so UCTA 1977 section 3 applied.

Under section 11(4) Baker highlighted that International Computers Ltd had ample resources and had £50m worldwide product liability insurance.

He summed up by saying that the loss of this size is better to fall on the company and not the local population through increased taxes or reduced services.