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The definition of associated person is broad and can embrace a wide range of business relationships: • an employee who is acting in the capacity of employee • an agent (other than an employee) who is acting in the capacity of an agent, and • any other person who performs services for or on behalf of the firm who is acting in the capacity of a person performing such services—questions as to whether a person is performing services for or on behalf of a firm will be determined by reference to all relevant circumstances, not merely the nature of the relationship, contractual status or label applied to that person An associated person can be an individual or an incorporated body. The question as to whether a person is performing services for or on behalf of an organisation will be determined by reference to all relevant circumstances, not merely the nature of the relationship, contractual status or label applied to that person. For criminal facilitation to occur, the associated person must: • deliberately and dishonestly take action to facilitate the taxpayer-level evasion—if they accidentally, ignorantly or even negligently