'Tis the season to be jolly, fa-la la la la la-la la la!' Tulkinghorn is now in the Christmas spirit, able to look out from his perch on to the twinkling Christmas lights of Oxford Street. Already Mrs Tulkinghorn has made the plum pudding and placed her order at the newsagents for her festive issue of the Radio Times. She has also taken to leaving Sunday supplement 'perfect gift' features lying around, with items ringed in red. But it seems not everyone in the legal world is so imbued with festivity. Clifford Chance and Allen & Overy (A&O) have looked in their piggy banks and decided that, after buying socks for everyone, there will be no spare cash for any yuletide shindigs. "How mean," declares Tulkinghorn, until he hears how much it all costs - for Clifford Chance a cool £1m. Which, given that the firm at the last count had 658 partners, works out at just over £1,519.75 per head. According to Tulkinghorn's calculations, that would allow for about 151 bottles of sherry and 4,559 mince pies each. Except, of course, that the do would be in Paris, so you need to take off £39 for the return coach fare. A&O's James Broomfield asks that we don't feel sorry for the partners. Tulkinghorn can assure him that we won't.