15-PSCR-1069-Expert Witness-CF

Tender description

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.