The latest in an occasional series entitled 'What were they thinking of?' is this little offering from a newly merged Stockport firm. As you are probably fully aware - Tulkinghorn expects that all his readers are au fait with the Stockport legal scene - Sinclair Abson Smith has merged with Walls Johnston to become an 11-partner powerhouse. The two firms have decided to call themselves SAS Solicitors. Unlike the proper SAS, they are allowed to identify themselves in public, which is why they are all posing next to a tank. However, Tulkinghorn feels it would not be fair to name them as they may come to regret their actions in later life. Is their next step going to be to adopt 'who dares wins' as their firm motto to go on headed notepaper and corporate brollies?