If they call up and you simply explain that they recieved the email as a mistake, are you breaking any laws? These guys are getting more and more creative.

This scam reminds me of some group that used to send fake phone bills to our office. They would always have a detailed listing of calls and fees, with an invoice and an envelope to send the payment. Every month the bill got even more authentic looking, which means to me that there were plenty of secretaries or admins out there that were simply paying the bill and funding this operation. I imagine if there were some fine print on it somewhere that explained that it was a research study or something, and not to pay the bill, it would be hard to call it illegal? It might also say that all money recieved will be considered a donation to the research.

I fail to see how this can be classed and regulated as a consumer issue.
Surely it's a pre-meditated attempt at obtaining by deception.
Why do the regulators Ofcom and PhonepayPlus continue to refuse to refer any of these cases to the police for criminal investigation?