SolvedVATFIN7260 | Intermediaries: When is someone acting as an intermediary?: What does "...in relation to any transaction..." mean?
From HM Revenue & Customs · VAT Finance Manual
As has been said in VATFIN7210, one of the parties must be providing a financial service that falls within Group 5, items 1 to 4 or 6. This is a requirement set out in Note (5B).