‘There is no settled law on the meaning and effect of letters ofintent. The court must decide each case on its facts . . . I amreminded of the basic legal requirements of offer, acceptance,intention to create legal relations, and consideration.’ TwintecLimited v GSE Building and Civil Engineering Limited EWHC 605[2002] (HHJ Kirkham) Discuss this statement and consider whether ornot a contractor’s legal rights can be protected if work startsbased on a letter of intent.