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Financial services – Financial Conduct Authority (FCA). The appellant Financial Conduct Authority (the FCA) appealed against the decision of the Upper Tribunal (Tax and Chancery Chamber) (the UT), holding that the respondent had been identified in notices given by the FCA to a firm. The Court of Appeal, Civil Division, set out the correct approach to the issue of identification for the purposes of s 393 of the Financial Services and Markets Act 2000. It then held that the UT had been wrong in its articulation of the relevant tests, but had reached the correct conclusion that the 'matters' in the notices had identified the respondent.
Financial services – Financial Conduct Authority (FCA). The appellant Financial Conduct Authority (the FCA) appealed against the decision of the Upper Tribunal (Tax and Chancery Chamber) (the UT), holding that the respondent had been identified in notices given by the FCA to a firm. The Court of Appeal, Civil Division, set out the correct approach to the issue of identification for the purposes of s 393 of the Financial Services and Markets Act 2000. It then held that the UT had been wrong in its articulation of the relevant tests, but had reached the correct conclusion that the 'matters' in the notices had identified the respondent.
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