September 1940. Sam's boarding house is bombed and valuables disappear, alerting Foyle to an organized ring of looters. After the father of one of the suspected looters is found dead on the beach, Foyle and Milner's investigation leads them into conflict with British efforts to secure the donation of American Aid and the crucial start of Lend-Lease in the war.

September 1940. As Foyle's son Andrew takes to the skies for dangerous sorties over Germany, Sam goes undercover at a fuel depot to help crack an illicit fuel racket. Sexual indiscretions and racketeering plus links to Andrew combine to make this a delicate case for Foyle.

October 1940. At the London headquarters of a multinational company, a young secretary plummets to her death. In Hastings, a member of the Home Guard is killed. Foyle and Milner discover how these deaths are linked and how money talks a universal language, even in wartime.

October 1940. London is in the grip of the Blitz. In Hastings, the disappearance of a young boy and a break-in at a local food depot lead Foyle and his team to a "funk hole," a hotel catering to wealthy guests seeking a wartime retreat. There they discover a nest of cowardice, greed, and deceit.