Spirit Software were a notorious company based in London, which widely advertised a Formula One racing game for the ZX Spectrum. The unique selling point was that it would come with a 'steering wheel' attachment for greater realism. The game was advertised by mail order. However in July 1984 it was reported that the Metropolitan Police were investigating the company for cashing customers cheques but not sending out the game. Magazines also reported that they had not been paid for advertisements. The game was eventually released later in 1984, but the company appears never to have released another game.
[Sources: Crash, Issue 6, July 1984, p35; Your Computer, Vol 4, Issue 6, June 1984, p184; Crash, Issue 8, September 1984, p12]