Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Intermediary definition

What does Intermediary mean? In legal practice, an intermediary is a person or firm that stands between a product provider and a client, facilitating, arranging or advising on financial and investment transactions and the distribution of products. The word is descriptive, but specific categories (such as investment or insurance intermediaries) are defined and regulated. In the UK, these activities are generally regulated activities under the Financial Services and Markets Act 2000, requiring FCA authorisation or supervision as an appointed representative. Typical examples include brokers, arrangers and investment platforms. Core legal features include conduct-of-business duties (suitability or appropriateness and disclosure, including commission), client money and...

UK onshore employment intermediaries: ITEPA 2003 s44 agencies legislation—post-FA 2014 scope, SDC, deemed employer, travel expenses and anti-avoidance

Published by a LexisNexis Tax expert

Practice notes

Onshore employment intermediaries—income tax provisions

This Practice Note outlines the income tax Rules relevant to onshore employment intermediaries. For further details of the practical considerations, refer to Practice Note: Onshore employment intermediaries—key practical considerations. These onshore employment Intermediary provisions broadly apply where an onshore intermediary entity is interposed to arrange the supply of a worker’s services under the legislation. The regime is broadly designed to prevent genuine employment being artificially presented as self-employment to cut employment taxes, in particular National insurance contributions (NICs). For the income tax framework that applies to offshore employment intermediaries, see Practice Note: Offshore employment intermediaries—income tax provisions and key practical considerations...

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Patrick Ford

Squire Patton Boggs

Patrick Ford's expertise covers advising on the tax implications of corporate finance and property transactions as well as tax structuring opportunities in connection with such transactions and corporate restructuring generally. Patrick has varied experience of employee incentive work and has drafted documentation for, implemented and advised on the operation of a wide range of equity based employee incentive arrangements. He also has extensive experience of advising on employment and pensions tax related issues. Patrick was ranked the top tax lawyer in the north west of England in Chambers UK 2014 and Chambers UK 2015, with comments including that "he has the pulse and understands how tax works - you think to yourself, 'he's a find'" and "he provided fantastic support on complex tax issues. He was extremely responsive to our deadlines and got to understand our ways of working very...

Web page updated on 22/05/2026

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