Inland Revenue Commissioners v The Personal Representative of Sir Harry Mallaby-Deeley, Bart. On 29 November 1926, D wrote to the directors of a company publishing a work called The Complete Peerage that, with reference to his offer to provide £33,000 to enable them to complete the work, he had already provided £5,000 by means of a guarantee, and he thereby recorded his undertaking to provide the remaining £28,000 by quarterly instalments of £1,400.