The procurement regulations set down the rights and remedies available to unsuccessful tenderers who have suffered or are likely to suffer loss as a result of a breach of those regulations.

Where the aggrieved tenderer can show that a breach has occurred the court can:

• suspend the process
• set aside the decision leading to the contract award
• declare the contract ineffective
• award damages

However the regulations only apply to works, services and supplies contracts over certain values.

Does this mean that a court action cannot

Here are Inheritance Tax planning tips for the tax year end which should be implemented before the end of the tax year otherwise they risk being lost altogether.

Why consider Inheritance Tax planning?

Tax planning provides an opportunity to pass assets to the next generation in the most tax efficient manner.

Each individual has an Inheritance Tax free allowance known as the Nil Rate Band - subject to some exceptions. Any assets held by you in excess of the Nil Rate Band are taxed at

How can you recover money from a debtor if you obtain a court Order which orders your debtor to pay you the debt but your debtor does not make payment?

Do you know what you do next? This is a predicament frequently faced by individuals and organisations who seek to recover debt. Do not give up as there are various options available!

First Step
If you wish to pursue the debt, the first step is to serve a Charge for Payment. This is a statutory

On 27 June 2011, we successfully completed the last batch of housing stock second stage transfers from Glasgow Housing Association to several of our Registered Social Landlord (RSL) clients, meaning that the properties are now in the ownership of community-controlled housing associations throughout the city. In total, almost 19,000 homes have transferred to the delight of tenants who voted in favour of their new landlords during the consultation period.

Having been involved in bringing the planned transfer programme to fruition for many years, 2009 saw