In December 1999, insurance investigator Virginia "Gin" Baker assesses the theft of a valuable Rembrandt painting from a New York City penthouse. Gin informs her boss, Hector Cruz, that she suspects the involvement of world-class international thief Robert "Mac" MacDougal, an elderly man who steals for the challenge. Cruz assigns her to investigate.
In London, Mac quickly realizes that Gin is following him and confronts her. She claims to be a thief in need of Mac's help to steal a valuable Chinese mask from the highly-secure Bedford Palace. After Gin passes his test by obtaining the Palace floorplans, Mac brings her to his isolated Scottish castle to prepare. There, Gin confesses to stealing the Rembrandt, prompting Mac to reveal that he, in turn, intercepted it before it reached her client. The pair train for the heist, clashing over Mac's over-preparedness and resisting their mutual attraction. Later, unaware that Mac is listening in, Gin contacts Cruz to explain her plan to entrap Mac.