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Derham on The Law of Set-off has long established itself as a leading authority in this developing area of law. This much anticipated fifth edition brings the reader up to date with analysis of the impact of the Insolvency (England and Wales) Rules 2016 and better consideration of the meaning of mutuality and the concept of dealings. As in the previous editions, the book delves into the principles of set-off from both English and Australian perspectives, providing a robust understanding of the field. New coverage includes analysis of some significant decisions by the Supreme Court, including Re Kaupthing Singer [2012] in relation to the rule in Cherry v Boultbee, Belmont Park Investments v BNY Corporate Trustee Services [2012] in relation to fraud on the insolvency law, and Re Nortel GmbH [2014] in relation to contingent statutory debts. The significant impact of Geldof Metaalconstructie v Simon Carves [2010] on equitable set-off is also considered. The book provides an authoritative commentary on the principles governing the law of set-off and is an essential purchase for banking, finance, and insolvency lawyers worldwide.