Financial services – Financial Services Authority (FSA). The appellant, a non-executive director, had breached the duties which she had owed as a director to two UK mutual societies and the procedure adopted by the Upper Tribunal in coming to that conclusion had been fair. Nevertheless, the Court of Appeal Civil Division further held that the appellant was entitled to a substantial sum for her costs on the basis that the respondent, Financial Conduct Authority, had acted unreasonably in introducing an allegation of corrupt payment.