An offer must be recognised from all other statements made in the period of negotiating towards the contract so then offer could be accepted by the other party. However the acceptance must be communicated between the offeror (A&M LTD ) and offeree (Emma )but the terms of the acceptance has to match the terms of the offer. The agreement must be certain. An offer must be distinguished from an invitation to treat. This is because an offer should be clear ,specific and created with an intention to be bound if the offer is accepted. It is important to distinguish an offer from an invitation to treat because “An invitation to treat is where offers are merely invited, and then those being offered something are free to accept or reject the offer.”(Ltd, 2016)

The Yates Building Company v. Pulleyn (1975) case , the method of acceptance can be selected by the offeror, also there is another method of acceptance which can be used in this case where it shows no disadvantage to the parties . The communication of acceptance may be in writing,verbal or the offer could be accepted by conduct. A&M Ltd reached to Mr. Evens with the offer by email but when Mr. Evens accepted the offer ,A&M Ltd rejected the offer and proposed a new offer .

“An offer that provides new terms or conditions becomes a counteroffer. However, the offer may limit, change, or add some or all the terms of the original offer. There is no obligation of either party until they agree on a contract, which occurs once the counteroffer is accepted.”(Investopedia, 2016)

The issue, in this case, is the counter offer at this point , the original offer was terminated . So Mr. Evens can sue the Mr. Neil for breach of contract but the contract does not exist . This is because when the counter offer was introduced to Mr. Evens, the original offer was destroyed, therefore ,the offer is no longer open to Mr. Evens to accept .