There can be all manner of things that scupper a merger: pensions, poison pills, potential litigation etc.

But one of Tulkinghorn’s scribes was surprised to hear that a series of cartoons nearly blew SAS Lawyers’ merger with Daniels Solicitors in Cheshire.

All of SAS Daniels’ lawyers are illustrated in caricature on the firm’s website.

Daniels Solicitors contested the drawings when it was merging with SAS last June.

“Let’s just say they were not too enamoured with it,” said the firm’s business development manager Gavin Redman.

But SAS insisted and Daniels’ lawyers succumbed.

“The minute we get a new fee-earner they always panic when we ask for a photo. It seems the only person who’s escaped it is me,” laughed a naive Redman.

Tulkinghorn is sure it’s only a matter of days.