Jurisdiction(s):
United Kingdom
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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...

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Corporate Criminal Offence—Failure to Prevent the Facilitation of Tax Evasion: Post‑Training Assessment (UK)

Precedents
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1 How to use this test

These questions assess your grasp following your attendance at our training on preventing the facilitation of tax evasion. Once complete, please submit the finished test to [ Insert name ].

2 General

  • Name of person completing test [ Insert name ]
  • Role [ Insert role ]
  • Date [ Insert date ]

3 Multiple choice questions

Circle the correct option.

  1. Which primary legislation introduced the corporate offence of failing to prevent the facilitation of tax evasion?

    • (a) Finance Act 2016
    • (b) Criminal Finances Act 2017
    • (c) Serious Crime Act 2015
    • (d) Proceeds of Crime Act 2002
...
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Web page updated on 22/05/2026

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