Bank – Duty of care. The appellant BVI companies' claim that the bank had come under a contractual obligation to them in relation to the conduct of a Financial Services Authority review when the appellants had accepted a revised redress offer, was unsustainable. The Court of Appeal, Civil Division, held that the bank was conducting the review pursuant to its obligation to the Financial Conduct Authority (FCA) under the FCA agreement which agreement had expressly excluded any rights of third parties such as the appellants.