Edenred (UK Group) Ltd v Her Majesty's Treasury & Ors
The arrangements between HMRC and NS&I for delivery of TFC, as reflected in the MOU, are not a public services contract under the Regulations or an economic opportunity under Article 56 TFEU. The MOU is not legally binding and does not create enforceable obligations. The amendment to the Atos Outsourcing Contract is not a material variation, as the services fall within the scope of the original procurement and do not confer a competitive advantage or change the economic balance. Edenred did not have a real prospect of being awarded the contract, as it lacked the financial and operational capacity to deliver the services as a sole provider, and there was no evidence that any other...
- Parties
- Claimant: Edenred (UK Group) Limited; First Defendant: Her Majesty’s Treasury; Second Defendant: Her Majesty’s Commissioners for Revenue and Customs; Third Defendant: National Savings and Investments
- Jurisdiction
- England and Wales
- Judgment Date
- 22 January 2015
- Procedural Posture
- Civil (public Procurement Challenge) / Judgment After Speedy Trial
- Outcome
- Claim dismissed
- Legal Topics
- Public Contracts Regulations 2006, Material Variation, Intra Governmental Arrangements, Article 56 TFEU, Remedies Directive, Childcare Payments Act 2014
Case Brief
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Parties
Edenred (UK Group) Limited
Claimant
Her Majesty’s Treasury
First Defendant
Her Majesty’s Commissioners for Revenue and Customs
Second Defendant
National Savings and Investments
Third Defendant
Procedural Posture
Civil (public Procurement Challenge) / Judgment After Speedy Trial
Legal Issues
- 1 Whether the arrangements between HMRC and NS&I for delivery of tax-free childcare (TFC) constitute a public services contract under the Public Contracts Regulations 2006 or an economic opportunity under Article 56 TFEU requiring public procurement.
- 2 Whether the amendment to the Atos Outsourcing Contract to support TFC delivery is a material variation requiring a new procurement process.
- 3 Whether Edenred suffered loss or had a real prospect of being awarded the contract if procurement had occurred.
Ratio Decidendi
The arrangements between HMRC and NS&I for delivery of TFC, as reflected in the MOU, are not a public services contract under the Regulations or an economic opportunity under Article 56 TFEU. The MOU is not legally binding and does not create enforceable obligations. The amendment to the Atos Outsourcing Contract is not a material variation, as the services fall within the scope of the original procurement and do not confer a competitive advantage or change the economic balance. Edenred did not have a real prospect of being awarded the contract, as it lacked the financial and operational capacity to deliver the services as a sole provider, and there was no evidence that any other...
Court Disposition
Claim dismissed
Orders
- Claim dismissed in entirety
- No declaratory or injunctive relief granted
Full Case Text
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