{
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            "contactPoint": {
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                "title": "VAT Advisory services",
                "description": "VAT Advisory Services",
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            "electronicInvoicingPolicy": "allowed"
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                    "type": "suitability",
                    "description": "Economic operators may be excluded from this competition if they are in breach of any of the situations referred to in regulation 58 of the Public Contracts (Scotland) Regulations 2015. In addition please see contract / tender documents."
                },
                {
                    "type": "economic",
                    "description": "See contract / tender documentation which incorporates requirements of the ESPD (Scotland) and the financial period for reporting in the previous 3 years.",
                    "minimum": "A minimum level of GBP 400k turnover in each of the last 3 years and related to the relevant activities must be evidenced via the provided accounts. Advisors must provide evidence of professional accreditation/registration and demonstrate significant professional experience of providing VAT services in the UK. For example, the Chartered Institute of Taxation (CIOT) and/or Association of Taxation Technicians (ATT)."
                },
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                    "description": "See contract/tender documentation which incorporates requirements of the ESPD (Scotland)",
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            "hasFrameworkAgreement": true,
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        "legalBasis": {
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            "scheme": "CELEX"
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    "language": "EN",
    "description": "This Framework agreement will apply to : Golden Jubilee Hospital (National Waiting Times Centre Board) NHS 24 NHS Ayrshire and Arran NHS Borders NHS Dumfries and Galloway NHS Education for Scotland NHS Fife NHS Forth Valley NHS Grampian NHS Greater Glasgow and Clyde NHS Health Scotland NHS Highland NHS Lanarkshire NHS Lothian NHS Orkney Healthcare Improvement Scotland NHS Shetland NHS Tayside NHS Western Isles Scottish Ambulance Service The Common Services Agency for the Scottish Health Service The State Hospital for Scotland Scottish Hospices The Common Services Agency (more commonly known as National Services Scotland) ('the Authority') acting through its division National Procurement, is undertaking this procurement of VAT Advisory Services ('Products') on behalf of all entities constituted pursuant to the National Health Service (Scotland) Act 1978, (i.e. all NHS Scotland Health Boards, Special Health Boards and the Authority or other NHS Organisation established pursuant to the NHS (Scotland) Act 1978), any integrated Joint Boards established pursuant to the new Public Bodies (Joint Working) Scotland Act 2014 (collectively hereafter referred to as 'Participating Authorities'), where applicable. The estimated values referred to in Section II.I.5 and II.2.6 covers the 48 months framework duration (SC Ref:556647)",
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    "relatedProcesses": [
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            "relationship": [
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            ],
            "scheme": "EU-OJ",
            "identifier": "2018/S 049-108431"
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