In Mastercigars Direct Ltd v Withers LLP- Butterworths Law Direct 26.11.07 the Court of Appeal overturned the decision at first instance that solicitors will be bound by their costs estimates when seeking to recover their costs, holding instead that the contractual position as between solicitor and client is governed by s 15 of the Supply of Goods and Services Act 1982, pursuant to which a solicitor is entitled to reasonable remuneration for services provided. A solicitor is therefore not bound to the terms of an estimate. However, where a solicitor's fees were to be subjected to a detailed assessment, any estimate of costs given to the client was a factor that could be taken into consideration as a yardstick for determining what was reasonable. Where there was a satisfactory explanation for the difference between the estimate and the amount billed, the estimate might cease to be useful as a yardstick with which to measure reasonableness. Conversely, in the absence of a satisfactory explanation for the difference, the estimate might remain a very useful yardstick by which to measure reasonableness. Similarly, any reliance placed upon the estimate by the client was a factor that could be taken into consideration when determining what was reasonable for the client to pay.