Drowning in debt, out of a job and too scared to tell his family about his financial woes, regular guy James (Kiefer Sutherland) finds himself trapped in a suburban nightmare in the run-up to Christmas. As his unpaid bills mount up, he discovers his nextdoor neighbour Brian (Kevin R McNally) a crumpled mess on the floor, having just found out that his wife has been cheating on him.

As James consoles Brian over whisky, talk quickly turns to revenge and murder. Brian has heard that James is broke and, deciding to take advantage of his situation, offers him a wad of cash to kill his wife's lover.

With some hesitation, desperate James accepts. However, when he breaks into his mark's home, he finds himself face to face with the last person he expects to see.