Financial services – Financial Conduct Authority. The claimant firm of chartered accountants sought judicial review of the defendant Financial Ombudsman Service's decision that it had jurisdiction to consider a complaint made by the interested party. The Administrative Court, in dismissing the application, held that the defendant had not erred in finding that it had had jurisdiction. Although the alleged purpose of the advice had been tax avoidance, it could also have involved investment advice. Further, the defendant had not erred in finding that the advice had concerned a 'collective investment scheme', on the basis of the 'purpose or effect' of the scheme and the day-to-day control.