At this time of year, it has been observed that many singletons start a determined hunt for a partner to give them, a) an excuse not to attend endless mince pie parties, and b) something which isn't a woolly jumper for Christmas. Tulkinghorn is sure the same holds true for those lonely law firms that have stood by and watched others find their perfect partners during the year but have yet to score a date with a major US player, let alone a marriage. But beware Yanks bearing gifts. One managing partner at the consultancy told Tulkinghorn recently of a US firm that approached his firm. The US firm claimed to have done its due diligence and know everything there was to know about the UK firm. Except, when our hero started quizzing the US management about it, they couldn't name a single UK partner. Tulkinghorn would just like to warn his loyal readers that, while they may be overpaid and oversexed, those US firms which are just desperate to be over here are not in love with you. Just make sure they really want you and not just a UK address to add to the notepaper. And to his US readers, Tulkinghorn would like to add: UK law firms are for life, not just for Christmas.