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Lecal concepts series: FSMA

Continuing our Legal Concepts series Natalie Smith and Nick Thody Osborne Clarke consider the main provisions of the Financial Services and Markets Act 2000 (FSMA) and their relevance to tax practitioners
The FSMA is the primary source of legislation governing financial and investment services in the UK. It confers statutory and regulatory powers upon the Financial Services Authority (FSA) and is supplemented by an extensive body of secondary regulations together with the rules of the FSA.
The FSMA provides a wide range of rule-making investigatory and enforcement powers in order to meet its...

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