Widower Jean Ring recently died in the seaside town of Seahouses in Northumberland leaving an estate worth an estimated 150,000 pounds behind her. She had enjoyed 55 years of happy marriage, but had had no children so the heir hunters are looking for family members from further afield. Without the luxury of time on their side Company Partner Neil Fraser decides to throw all his resources at solving the case in order to beat off any potential rival firms. Along the way they uncover a family of butchers and adventurers as their investigation takes them across the globe on an exciting chase. Meanwhile the office has also been looking into the case of Michael Moore who was born in London in 1948 and passed away in Croydon in July 2009. As a sufferer of Downs Syndrome Michael Moore had been well looked after by his parents during their lifetime, but once he had outlived them he was moved to The British Home for the Incurables where he later died. The trail for his blood relatives lead the heir hunters on what feels like a wild goose chase as with every breakthrough they make there seems to be an accompanying setback. Can they get to the bottom of this and return Michael's estate to his wider family or will it be a case of one up to the Treasury on this occasion?