Agent – Account. The appeal court was bound to revisit for itself the issue of agency, given that the first instance judge had not addressed the purpose of the arrangements between the parties in reaching his conclusion that a non-contractual agency relationship had existed between the parties. Consequently, the Court of Appeal, Civil Division, allowed the appellants' appeal against the judge's orders that the first appellant company was liable to account as agent for the respondent company and that the second appellant was liable to account as a director of the respondent.