Essex Police would only confirm it had received the letter of claim.

BBC: Les Balkwell

When the Service disallows a claim for refund, it sends a letter, known as a Notice of Claim Disallowance, to the taxpayer explaining that disallowance.

FORBES: When It Comes to the Two Year Statute - You are on Your Own

Although the Notice of Claim Disallowance letter sent by the Service generally contains a statement advising the taxpayer that the two-year period began on the date of the letter, the Service occasionally mails these letters without the paragraph notifying the taxpayer of the two-year period for filing suit.

FORBES: When It Comes to the Two Year Statute - You are on Your Own

Yet they also make a plausible claim to Islamicity on the basis of the letter, if not the spirit, of Islamic finance.

FORBES: Legal Lip Service

If Mr Straw's bill passes unchanged next year, as expected, Mr Blair will be able to claim that the Labour Party has fulfilled the letter of its manifesto pledge on freedom of information.

ECONOMIST: Freedom of information

It was a clear shot at Pershing Square Capital, the New York hedge fund run by William Ackman, who released a letter to regulators Wednesday, along with a lode of data, to support his claim the bond insurers are headed for a swift demise.

FORBES: Magazine Article