PROCUREMENT STANDING ORDERS WAIVER DECISION NOTICE BOROUGH TREASURER. 20% of claim (potential fees estimated to be 140,000)

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1 ,... ' PROCUREMENT STANDNG ORDERS WAVER DECSON NOTCE SERVCE AREA: SUBJECT MATTER: VALUE OF CONTRACT: DECSON: DECSON TAKERS): BOROUGH TREASURER ADVCE N CONNECTON WTH FLEMNG CLAM FOR VAT N LESURE AND CULTURAL SERVCES 20% of caim potentia fees estimated to be 140,000) Thai authoity s given unde PSO C3.2 to awad the above contact to PiceWaiehouse Coopes without a competitive tendeing pocess. Sanda Stewat - Boough Soicito DATE OF DECSON: To be inseted by oou9h Son.ito once.~n'd by ef ~uhosng pesons REASON FOR DECSON: ALTERNATVE OPTONS REJECTED f any): REASONS FOR BOROUGH TREASURER'S DECSON Pam Wiiams - Boough Teasue C Joe Kitchen - Fist Deputy of~j~ ~' The Repot of the Boough Teasue seeks authoity unde PSO 03.2 to aow the above contact to be paced with PiceWateihouse Coopes without a competitive tendeing pocess, Caims must be submitted by 31 Maoh 2009 and t appeas that no one ese s cuenty offeing e caim sevice in this aea. Whist this s pimaiy taxation advice/consutancy and thee ae othe tax consutants with genea taxation and VAT expetise, PiceWatehouse Coopes have deveoped documentation and mod~s which enabe caims to be made and accepted by HM Revenue and Customs without compex evidence Which woud be expensive and potentiay mpossibe to poduce. This appeas to be a unique sevice. Not etting a contact is possibe but the Counci woud ose the oppotunity to make a caim. t is not possibe to cay out a competitiva pocuement execise given the time avaiabe and accoding to eseach by the Deputy Boough Teasue thee is no atemative suppie wah expeience 01' this Wok o access to inteectua popety equivaent 10 that deveoped by PiceWatehouse Coopes in ode to submh effective efficient caims to HM Revenue and Customs. The epot outines the unique sevice povided by PicewatehouseCoopes which offes the potentia fo significant savings to be deiveed. - t t!=: REASONS FOR BOROUGH SOLCTOR'S DECSON This contact is potentiay vey Sighty above'the theshod in the Pubic Contacts Reguations 2006, aj~hough the fna vaue is as yet unknown.. Reguation 14 of the Pubic Contacts Reguations 2006 authoises use of a negotiated pocess when fo technica o atistic easons C:\Documens and S.ttn~s\pam.w.m.\De.kopO!109 PSO ON - VAT Caims with PWC.doc 1 f

2 o fo easons Gonnected with the potection of excusive ights, the pubic contact may be awaded ony to a paticua economic opeato. Given the time fame nvoved and the excusive ights to modes and documents enjoyed by PiceWatehouse Coopes it appeas fom he epot that in the vey neow and unusua cicumstances of this contact it seems thai it woud ony be possibe 10 awad the contact to PceWatehouse Coopes and the Counci must eithe not make a caim - and ose a age potentia financia benefit o go diecty 10 PiceWaehouse Coopes. Recommendations; 1. Befoe the contact commences thee must be iii witten contact in pace setting out the Counci's equiements in fu. 2. SinGe PiceWatehouse Coopes ae offeing sevce cedits as pa! of the contact, it wi be impotant to ensue that these ae spent e!the on a discete piece of wok o on a age piece of wok awaded to PiceWatehouse Coopes fonowing e competitive pocess, and that hese sevice cedits ae not used as a eason to avoid a futue pocuement execise. CONFUCT OF NTEREST: None REFERENCE 1. Repot of the Boough Teasue signed on 11 Mach 2009 DOCUMENTS; 2. Pocuement fie obtainabe fom Ben Jay in Boough Teasue's Sevice. Signed... ~... Dated... ~.J..~.J.~... Sanda Stewat - Boough Soicito Signed... ~~... Dated....JJ.!;.;.<f.'... Pam Wiiams - Boough Teasue ~ - ~.. Q{ ~) -0'...:t:. Signedcii;'j;;;;'. Ch~~:Fi;;t.i:i~p~iY... Dated... Q...~...':...,f C:Documents and Settngs\pam.wamsesktop\OS09 PSO DN - VAT Caims with mc.doc 2

3 REPORT TO: DATE: REPORT OF: SUBJECT: CJ. Kitchen Fist Deputy!"- " Booug h Soicito, Boough Teaeue 11" Mach 2009 Boough Teasue.:. Authoisation equied unde PQ\1uemen Standing Odes - waive of conpetiti1e quotation'equiement CONTRACT/PROJECT: CONTRACT VALUE: REPORT SUMMARY: Contact with Pcewatehouse,coopes LLP PWC) to ecaim any ovepaid VAT fom HMRC eating 10 Leisue and Cutua Sevices The engagement is on a 'no-winno fee' basis. t is estimated that a successfu caim may secue 700,000 fo the counch, befoe any backdated inteest is appied, but this is ony an estimate. To seek appova to ente into the contact to engage PWC ' Unde the Counci's Pocuement Standing Odes the waive sha not be accepted unti a witten epot has been made to the eevant Cabinet Deputy and Boough Soicito. RECOMMENDATON: BASS FOR SEEKNG: NEED FOR DECSON: CONTACT OFFCER: The Deputy Boough Teasue is authoised to ente into the contact with PWC, The speciaised natue of the wok and poven expeience of PWC. To ensue that the waive is authoised n ine with the Constitution. Ben Jay Deputy Boough Teasue Extension 3864

4 REPORT 1. Backgound: The Counci has been appoached by the eading fim Picewatehoueecoopes LL.P PNC) 'and invited to ente into a no win fo fee contact fo the efund of histoica ovepaid VAT, PNC have activey sought to engage authoies and have a dedicated team deaing with this issue. PWC wee peviousy engaged as the authoity's Extena Auditos but this sevice s now povided by the Audit Commission. PWC ae offeing a Uiique sevice which evoves aound an oppotunity to ecaim VAT fom HMRC foowing the House of Lods decision in the Feming/Conde Nast case and which focuses on specific peiods of VAT egisation and specific sevice aeas. PWC s vey expeienced in compiing Feming caims and have ageed acceptabe methodoogies of extapoation with HMRC that have esuted in caims having been epaid wijhout the need fo futhe veification. The Counci has been povided with outine infomation detaiing the wok that PWC wi undetake. The wok wi nvove minima input fom Counci officee, and the caim wi be submitted by PWC. PWC is cuenty engaged by ove 150 oca authoities nationay, and ae engaged by 31 oca authoities in the Noth west The majoity of Geate Mancheste authoities 8) have enteed into simia aangements. The fee eve is fxed fo a Geate Mancheste authoities. Ths natue of UK VAT efund <:aims meansthatcams ae often poposed by VAT speciaists, often based n UK accountancy fims. Thee is a ony Bmted undestanding of UK VAT aw outside oytha UK, and fims tend to come fowadw~h spechic offes eating to dentified VAT aw oppotunities. Futhe detai fom PWC s attached as the Appendix to the epot. 2., Pocuement S1anding Ode seeking to Waive Authoisation to poceed: As the vaue of the poposed caim if successfu) coud be up to 700,000 based on the expeience of othe simiay sized authoities) the conact woud nomay be subject to competitive quotations The ue above can be waived in cetain cicumstances - extact fom the Pocuement Standing Odes beow: A3. Exceptions «1. The The Boough Soicito, in consutation with the Cabinet Deputy o in the case of the GeateManchestePenson Fund, the Cheofthe Woking Goup), may. onowing consideation ofa witten apot fom the appopiate Office ofthe Senio Management Teem, aow such exceptions to these Pocuement Standing Odes as she consides appopiate, subject to paagaph A3.2 beow. Athough compiance with EU Pocuement Rues cannot n any cicumstances be waived «Unde the Counci's Pocuement Standing Odes, a witten epot must be made to the eevant Cabinet Deputy and Boough Soicito

5 ' 3. Vaue of Contact: The contact is a no win no fee contact subject to the successfu epayment of the caims PWC have povided a boad bush vaue of the amount of ~C9veabe VAT that coud be ecamed by the Counci- up to 700,000. This is based on Wok they have conducted n simia authoities but t coud vay significanty due to oca cicumstances. t is not possibe to povide any fime vaue untihe detaied wok is caied out.. The fee poposed by PWC s 20% of any VAT ecoveed, payabe upon eceipt of the efund. Howeve, once hei fees each 50,000 ie they ecove"' 250,GOO) they wi give the Counci sevice cedits woth of 25% of thei feee, above 50,000 which wi educe the net cost to the Counci to 15% of the amount ecoveed. f the Counci secues 700,000 then PWC's fees woud be 140,000 but he Counci woud aso be given a sevice cedtt of 22,500. This s ove the heshod unde the Pubic Contacts Reguations 2006, which means that the contact can ony be enteed into without a pub6c competition if he Counci is satisfied that the negotiated pocedue may awfuy be used. 4. Gounds upon which Waive {Authoisation to poceed sought: Futhe to enquiies made via oca govemment co/eagues, no nteigence has been fothcoming to suggest that this paticua vaiant of VAT/Feming caim is being offeed by any othe fim. The nia appoach made by PwC was confidentia. Waive is theefoe sought due to he highy speciaiiied natue of this caim. PWC have a deveoped unique documents and modes which have been accepted by HMRC as being an effective way of modeing the caims and which enabe caims to be submitted wth minimum wok and veification. No one ese has the ight to use these documents and modes and no one ese can deveop thei own befoe the caim deadine of 31. Mach Reasons why usua equiements of Pocuement Standing Odes need not be compied with but Best Vaue and pobity stii achieved:. Thee is no wide competitive maket fo this aea of wok:. Othe fims offe Feming eated caims suppot, but ony PWC have idenfied this specific oppotunity. The contact is on a 'no win, no fee' basis and he same fee ate is aso being chaged to othe authoities we have been abe to contact Futhe, the caim... hat PWC wi specificay addess ae those that PWC based on expeience fee w deive the geaest vaue fo money to the CounCi. The Counc does not have the ntena esouces to suppot the pepaation of a caim by the 31 Mach deadine. PWC wi povide the diection and compete the aeua cam in ine with othe caims aeady epaid. Whie the Couno wi not see the fu benefit of any caim, the benefit is ikey to be much geate than is ancpated if counci esouces aone wee used and we wi have the benefit of speca6st suppot and the unique inteectua popety avaiabe to PWC. The deadine fo a caims s the 31" Mach PWC wi need to meet this deadfine as pat of the contact. PWC ae the eades in this fied and fo the above easons, t is beieved that the contact eceived fom PWC epesents Best Vaue and etains ntegiy to the Counc. 5gnatue.. ~.~... Dated..?::/~/q:;,,,...,, Ben Jay - ci~w~ Teasue !

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