Decisions for public-sector purchasers are becoming more complex as they face renewed calls to support UK suppliers. Robin Parker reports
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Purchasers were urged to manage less and lead more at this year’s CIPS annual conference in London. David Arminas looks at what this means in practice
UK accounting Standards relevant to AAT Intermediate level.
Claims of price-fixing by suppliers, escalating bills and the battle to cut emissions are making life difficult for energy purchasers, writes Robin Parker
Contracts are promises to receive something - rather like skiing in Scotland. But buyers shouldn't rely on the courts to enforce them, as Dick Jennings explains in the final part of our series
How partnerships’ and sole traders’ final accounts differ.
After an initial rush to outsource services, the public sector has begun to take work back in-house. Andrew Golder looks at why this is happening
The journal, and the correction of different types of error.
Tax column
The Inland Revenue’s new gloss on the long-standing settlements legislation ‘husband and wife tax’
Purchasing can become a ‘sexier’ part of the organisation. But, says Christopher Barrat, to get there you need to be prepared to strut your stuff and adopt some radically different ideas