Letter of intent expenditure caps

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Legal and contractual solutions · Letters of intent

What is the contractor's entitlement where work under a letter of intent exceeds the stated expenditure cap?

Expenditure caps and payment beyond the authorised limit

A contractor that continues after reaching a stated cap may perform additional work without acquiring a right to payment for the excess.

Quick answer

The contractor should obtain a written increase before the cap is reached; continued work does not ordinarily displace an agreed financial limit

The result depends on the letter and the parties' conduct. Diamond Build, Eugena and Mowlem treated the cap as binding. AC Controls reached a different result because the employer permitted work to continue after the cap was reached. The 2024 TCC decision in CLS Civil Engineering confirms the safer position: repeated written caps remained effective, proposed JCT terms were not agreed and estoppel did not remove the ceiling.

IssuePosition
Express capPresumed to control the authorised liability
Approaching the limitContractor should seek a written increase
Work beyond the capRecovery is at risk unless the agreement or conduct supports it
Subcontract exposureDownstream commitments should reflect the authorised ceiling
Current TCC positionCLS enforced the revised GBP 1.1 million cap
Section 1

The contractual risk

A financial cap defines the maximum expenditure authorised under the interim arrangement. The contractor controls its own cost records and is usually better placed to know when the limit is approaching. If it continues without written authority, it assumes the risk that the employer will rely on the cap.

Section 2

Diamond Build: the cap was enforced

Diamond Build Ltd v Clapham Park Homes Ltd[2008] EWHC 1439 (TCC)

The letter authorised work subject to a maximum reimbursement of GBP 250,000 if the formal contract was not executed. The intended JCT contract was never signed. The court treated the letter as the governing contract and enforced the cap. The contractor could have protected itself by limiting subcontract commitments or seeking an increase before the ceiling was reached.

Section 3

AC Controls: continued work produced a different result

AC Controls Ltd v British Broadcasting Corporation[2003] 89 ConLR 52

The letter authorised the works subject to a cap, set initially at GBP 250,000 and raised in stages to a total authorised value of GBP 1,000,000. The court held that the employer could have ended the arrangement when the cap was reached. Because it allowed the contractor to continue, the contractor was entitled to reasonable payment for the additional work.

Do not treat this as a general exception

The decision turned on its own wording and conduct. It does not create a right to disregard every express cap.

Section 4

Eugena: value received did not defeat the ceiling

Eugena Ltd v Gelande Corporation2004

The employer authorised work subject to a GBP 50,000 limit. The contractor claimed GBP 76,000 by reference to the value of the benefit provided. The court limited payment to GBP 50,000.

Section 5

Mowlem: repeated letters remained binding

Mowlem plc v Stena Line Ports Ltd[2004] EWHC 2206 (TCC)

Fourteen successive letters authorised work subject to rising caps. The final GBP 10 million limit applied to the authorised works, including variations. The contractor did not secure a further letter for expenditure above that figure and could not recover beyond the cap.

Section 6

The current TCC position

CLS Civil Engineering Ltd v WJG Evans and Sons[2024] EWHC 194 (TCC)

The cap increased by written stages from GBP 150,000 plus VAT to GBP 1.1 million plus VAT. The court held that the revised ceiling remained binding, the proposed JCT terms were not agreed and the contractor's estoppel arguments had no real prospect of success.

Section 7

Practical controls

1

Monitor committed cost as well as invoiced cost against the cap.

2

Give advance written notice when the authorised value is close to exhaustion.

3

Do not continue without a signed increase, a fresh letter or a concluded contract.

4

Match subcontract and purchase-order commitments to the authorised ceiling.

5

Record any employer instruction said to authorise work beyond the cap.

Section 8

Authorities

AuthorityCitationWhat it decides
Diamond Build Ltd v Clapham Park Homes Ltd[2008] EWHC 1439 (TCC)Letter-of-intent cap enforced
AC Controls Ltd v British Broadcasting Corporation[2003] 89 ConLR 52Reasonable payment allowed after continued work beyond the cap
Eugena Ltd v Gelande Corporation2004Recovery limited to the stated cap
Mowlem plc v Stena Line Ports Ltd[2004] EWHC 2206 (TCC)Successive capped letters treated as binding contracts
CLS Civil Engineering Ltd v WJG Evans and Sons[2024] EWHC 194 (TCC)Revised cap enforced; JCT terms not agreed; estoppel failed
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Note
This page states the position on the authorities listed as at 13 July 2026. The wording and facts of each letter of intent govern its effect. This material is provided for educational and professional development purposes only and does not constitute legal advice. Always consult qualified professionals before acting. SCCSI and its contributors accept no liability for reliance on this material.