One day whilst sitting at his office desk, the Manchester solicitor Jonathon Underwood receives an unexpected telephone call and immediately recognises the voice of the caller as the anonymous conspirator who enabled himself and his former partner Emrys Williams, who now resides in the USA using a false identity, to escape the clutches of the police several months previously. The man suggests they meet and discuss a potential future partnership, which the solicitor agrees to. This leads to the three men forming a new criminal alliance unaware that the forces of law and order, having allowed them to escape the first time after an unsuccessful investigation, were slowly closing their net around the three professional criminals as they renewed their illegal activities.