Source: https://tendernation.io/opportunities/01a13bf8-fe72-72fb-999e-63004a15b2d0/15-pscr-1069-expert-witness-cf closed GB open procedure Suitable for SMEs # 15-PSCR-1069-Expert Witness-CF [H M Revenue & Customs](https://tendernation.io/buyers/h-m-revenue-customs) Estimated value £72,250 Published 26 May 2015 Deadline Closed 5 Jun 2015 ## Who can bid - Buyer says suitable for SMEs The buyer ticked “suitable for SMEs” on the notice. Anyone can still bid. - Small contract value Valued under £135,018 including VAT, the lowest Procurement Act threshold for goods and services. - Open procedure Anyone can submit a full tender; there is no shortlisting stage. [More contracts for small businesses and VCSEs](https://tendernation.io/opportunities/for-small-businesses) ## About this tender HM Revenue and Customs (HMRC) seeks to engage the services of an expert competition economist with relevant experience to undertake a review of whether the current VAT exemption of local authorities’ commercial waste collection services leads to significant distortions of competition with commercial providers of such services in the market place. The expert will be expected to provide a report, with supporting evidence, detailing how and why they have reached the conclusion on the advice provided. This may be in support of the existing VAT exemption or it may be to defend litigation with local authorities. The report will be prepared to expert witness standards and court protocols. Oral evidence in court will also be required. Additional information: HMRC is conducting this tendering exercise using an eSourcing (eTendering) tool or application. ((Information about the e-Sourcing application, and about supplying to HMRC in general, is available on the HMRC website: [hmrc.gov.uk/about/supplying.htm](https://www.hmrc.gov.uk/about/supplying.htm).) Economic operators who require access to the online tender documentation must send an email to any time up to, but no later than 12:00 on 03/06/2015. This email should contain (a) the contract reference, (b) a contact email address; (c) a contact name; and (d) the company name and contact telephone number. Economic operators who have complied with the foregoing will receive details of how to access the online Tender documentation. (If an email response from HMRC is not received within one working day of your request, re-contact (after first checking your spam in-box) notifying non-receipt and confirming when the request was first made). Online Tender documentation must be fully completed (and any requested associated hard-copy documents received by HMRC) no later than 12:00 on 05/06/2015. Tender documentation not submitted in the required form (or containing the requested information) may be rejected. (When requesting access to the online Tender documentation, please notify the Authority if you have any accessibility issues (disabilities) which may prevent you from providing a high quality response using the eSourcing application. This will then allow HMRC to agree with you an appropriate format for you to view and respond to the requirements). All communications shall be in English. Tenders, when invited, and all supporting documentation must be priced in Sterling and all payments under the contract will be in Sterling. Any contract or agreement resulting from the Invitation to Tender will be considered as a contract made in England according to English Law and subject to the exclusive jurisdiction of the English courts. The Awarding Authority does not bind itself to accept any tender and reserves the right to accept any part of the tender unless the tenderer expressly stipulates to the contrary Read full description ## CPV classification Research consultancy services Source Contracts Finder (UK) [View official notice](https://www.contractsfinder.service.gov.uk/notice/6d856ee9-adc8-11e6-9901-0019b9f3037b) Never miss a tender like this again Get AI summaries, deadline alerts and a bid pipeline for tenders matched to your business. Free to start. 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