 As noted above, we chose “plans” as our stalking horse here in order to make explicit the problem this poses for Allan Gibbard’s (2012) account of meaning (it makes no difference to the argument whether “plans” are taken to be linguistic items possessing meaning or mental states possessing intentional content). A Gibbard-style expressivist approach to an area such as morality denies that there are moral facts, but presupposes that there are facts about meaning, content and normative accord (facts that determine what accords and fails to accord with a plan). A Gibbard-style approach to meaning, content and rules thus, on the one hand, denies that there are semantic facts, intentional facts and facts about normative accord (facts that determine what accords and fails to accord with a plan), and, on the other, presupposes that there are such facts. It thus faces a charge of incoherence.