Financial services – Financial Conduct Authority (FCA). The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) held that the applicant had been identified, in the relevant sense and manner as provided for by s 393(4) of the Financial Services and Markets Act 2000, in a final notice given by the Financial Conduct Authority to JP Morgan Chase Bank NA. The tribunal identified a two-stage process in which it considered whether the references were made to an individual, by reference solely to the terms of the notice, and secondly whether those references could be regarded as referring to anyone other than the applicant, by reference to external sources.