On the face of it, offer and acceptance is simple and straightforward. A offers to supply ten widgets to B for 5 each. B accepts and a contract is created. However, if A advertises widgets at 5 each this is not an offer to sell but an invitation to treat. This would mean that B would have to offer to buy at 5 each and A's acceptance would create the contract. It is thus important to be certain when an offer is actually being made. Acceptance can also have its complications. For the acceptance to create a contract it must be given without qualifications or terms since to do so creates a counter offer which itself must be accepted before a contract can come into being. Quite commonly it is the practice for a company to say to a customer we accept the contract subject to the following . Strictly speaking this is a counter offer and no contract is made until the counter offer has been accepted without qualification. As a matter of custom and practice the two parties to the contract may each proceed with the business of the contract one to supply goods, the other to make payments and a court may decide that a contract did indeed exist. The only question to...