David Brent (Ricky Gervais) is up to his old tricks in this second season of the BBC hit comedy series. But there's a twist this time: David's company has merged with another, and co-worker Neil (Patrick Baladi) is now David's boss! Not to worry, David still beams that beatific smile of his -- all to remain buddies with Tim (Martin Freeman), Gareth (Mackenzie Crook) and Dawn (Lucy Davis). Thing is, they all see through his charade.