 Barry Spikings and Michael Deeley were entrepreneurs with experience in filmmaking.They had a company with actor Stanley Baker Greater Western Investments (GWI) and wanted to sell their main asset, a building, but wanted to avoid the high tax rate that came with real estate development.They decided to swap their shares in the company for shares in Lion International, the company that owned British Lion Films, Shepperton Studios, Pearl & Dean cinema advertisers, and Mills and Allen outdoor advertising.