‘The threefold test itself provides no straightforward answer to the vexed question of whether or not, in a novel situation, a party owes a duty of care…It seems to me that the outcomes (or majority outcomes) of the leading cases cited above are in every or almost every instance sensible and just, irrespective of the test applied to achieve that outcome. This is not to disparage the value of and need for a test of liability in tortuous negligence, which any law of tort must propound if it is not to become a morass of single instances. But it does in my opinion concentrate attention on the detailed circumstances of the particular case and the particular relationship between the parties in the context of their legal and factual situation as a whole.’ Lord Bingham in Customs and Excise Commissioners v Barclays Bank PLC (2006) UKHL 28 Critically evaluate this statement with reference to appropriate legal authorities.