Study methodology

We collected evidence from a variety of sources to enable us to answer the questions set out above. These included:

■  An extensive review of documentation held by HM Customs and Excise and Inland Revenue

■  Semi-structured interviews with key members of staff within the Departments and their advisers

■  Semi-structured interviews with the other bidders, including Mapeley STEPS.

■  An analysis of the financial models constructed by the Departmental project team and the bidders

■  We engaged the legal firm Berwin Leighton Paisner for taxation advice

■  We did work shadowing at Mapeley STEPS' telephone helpdesk in Milton Keynes.