Why Obvious Solutions Fail

Chapter 10

Why Universities Cannot Just Share

Sources supporting this chapter, with the manuscript section they relate to and a note explaining how each item contributes.

28
Sources
3
Further reading
8
Chapter sections

Showing all 31 references

Evidence used

Sources

Material used to support factual claims and explanations in this chapter.

Source

Collaborating with Other Higher Education Providers

Competition and Markets Authority; 22 January 2026

Used for the explanation that HE providers can collaborate lawfully, but that exchanges of competitively sensitive information may raise competition-law concerns.

Competition with tripwires

Source

Horizontal Agreements

Competition and Markets Authority; 16 August 2023

Used for the account of the Chapter I prohibition, horizontal agreements between competitors or potential competitors, information exchange, and measures for reducing competition-law risk when competitors collaborate.

Competition with tripwires

Source

Collaborating with Other Businesses

Competition and Markets Authority; 15 August 2025

Used for the general point that many collaborations are lawful or beneficial, but may become illegal where they limit competition.

Chapter-wide context

Source

Changes to Tuition Fees: 2025 to 2026 Academic Year

Department for Education; updated 26 November 2025

Used for the point that maximum tuition fees apply to undergraduate courses at approved fee-cap providers in England, supporting the section's distinction between capped home undergraduate fees and other areas where pricing remains competitive.

Chapter-wide context

Source

Module 1: Scope, Definitions and General Principles

Government Commercial Function; 22 April 2024

Used for the definition of a contracting authority and for the territorial distinction between the Procurement Act 2023 regime in England, Wales and Northern Ireland and the separate legislation retained for devolved Scottish authorities.

The procurement leak

Source

Guidance: Exempted Contracts (HTML)

Cabinet Office; updated 15 April 2026

Used for the explanation of exempted contracts under Schedule 2 of the Procurement Act 2023, including vertical controlled arrangements, horizontal public-authority cooperation and activity calculations relevant to shared-service structures.

The procurement leak

Source

Collaboration for a Sustainable Future: Unlocking the Value and Potential of Higher Education Through New Shared Approaches to Digital, Data and Technology

Jisc and KPMG; 6 November 2024, updated 27 November 2025

Used for the discussion of shared services, common data definitions, process standardisation, technical debt, trust, governance, senior leadership support, and the long lead times required for whole-service sharing.

The obvious answer becomes difficult

Source

Opportunity, Growth and Partnership: A Blueprint for Change from the UK's Universities

Universities UK; 30 September 2024, updated 17 January 2025

Used for the sector argument that shared services and regional consortia are proposed efficiency routes, that shared services are underused, and that VAT and upfront transformation funding affect whether efficiencies can be realised.

Chapter-wide context

Source

Transformation and Efficiency Taskforce: Towards a New Era of Collaboration

Universities UK Transformation and Efficiency Taskforce; June 2025

Used for the section's account of UCAS, Janet and Falmouth Exeter Plus as examples of established shared infrastructure, and for the long-term requirements of standardisation, culture, capacity and continuous management. The examples may contain survivorship bias and do not independently prove net savings.

The obvious answer becomes difficultThe shared services that escaped the trap

Source

What Is UCAS?

UCAS

Used for the description of UCAS as the UK's shared admissions service for higher education, its charitable status and its revenue model.

The shared services that escaped the trap

Source

Higher Education Membership

Jisc

Used for the description of Janet as the UK's National Research and Education Network, and for Jisc's role in higher education membership, sector licensing, licensing negotiation groups, and software and digital-content agreements.

The shared services that escaped the trap

Source

Ownership and Charitable Status

Falmouth Exeter Plus

Used for the description of Falmouth Exeter Plus as the service delivery partner of Falmouth University and the University of Exeter in Cornwall, its 50:50 ownership, exempt charitable company status and charitable purpose.

The shared services that escaped the trap

Source

Education and Vocational Training (VAT Notice 701/30)

HM Revenue & Customs; 26 April 2017, updated 27 January 2025

Used for the VAT treatment of education and vocational training by eligible bodies, the treatment of universities as eligible bodies, and the distinction between business supplies and activity outside the scope of VAT.

The VAT trap

Source

Exemption and Partial Exemption from VAT

HM Revenue & Customs; 1 July 2014, updated 18 May 2022

Used for the explanation that exempt supplies restrict VAT recovery, that partly exempt businesses may not be able to reclaim exempt input tax, and that education and training are among exempt goods and services.

The VAT trap

Source

PE71100 - Guidance for Specific Trade Sectors: Educational Establishments: Educational Establishments and an Overview of the Education Sector

HM Revenue & Customs; 10 April 2016, updated 6 March 2025

Used for the point that higher education institutions can have a mixture of non-business activities, taxable supplies and exempt supplies, and that VAT-registered educational establishments are subject to partial exemption rules.

Chapter-wide context

Source

CSE1250 - Introduction: What Are the Conditions of the Exemption?

HM Revenue & Customs; 11 March 2016, updated 5 March 2026

Used for the five conditions of the VAT cost-sharing exemption, including independent group status, exempt or non-business activity, directly necessary services, recovery of members' shares of costs, and no likely distortion of competition.

The VAT trap

Source

VAT Rates

HM Revenue & Customs

Used for the current UK standard VAT rate of 20 per cent and the note that the standard rate increased to 20 per cent on 4 January 2011.

The VAT trap

Source

Business Transfers, Takeovers and TUPE

GOV.UK

Used for the section's explanation that TUPE can apply where the identity of the employer changes in a business transfer, supporting the account of staff-transfer complexity in shared-service redesigns.

The staff do not transfer neatly

Source

Business Transfers, Takeovers and TUPE: Consulting and Informing

GOV.UK

Used for the point that employers must inform and consult employee representatives about transfer-related measures affecting staff, including reorganisation, and that recognised trade union representatives may be involved.

The staff do not transfer neatly

Source

Making Staff Redundant: Redundancy Consultations

GOV.UK

Used for the section's claim that redundancy programmes at scale bring collective consultation requirements and minimum timing before dismissals can take effect.

The staff do not transfer neatly

Source

Business Transfers, Takeovers and TUPE: Transfers of Employment Contracts

GOV.UK

Used for the point that employment contracts transfer under TUPE while pension protection is more limited, supporting the section's treatment of pension questions as a transfer complication.

The staff do not transfer neatly

Source

Staff Transfers

Government Actuary's Department; 26 November 2024

Used for public-service staff-transfer context and for the point that TUPE provides limited protections for occupational pension rights, making pension arrangements a material issue in transfers.

Chapter-wide context

Source

Pensions

Universities and Colleges Employers Association

Used for context on the range of pension schemes represented in higher education employment, including USS, TPS, LGPS, NHSPS, SAUL, self-administered trusts and defined-contribution schemes.

Chapter-wide context

Source

Procurement Value Survey 2023-24 Results Report

BUFDG/HEPA; 14 May 2025

Used for the reported 76 institutional responses, £8.3 billion impactable spend and £354 million gross efficiencies. These are self-reported procurement measures, not audited cash savings or a representative estimate for every university.

The procurement leak

Source

UKUPC Impact Strategy 2020-2025

UK Universities Purchasing Consortia; 2020

Used for the description of UKUPC membership, its regional and specialist consortia, annual framework spend of around £2 billion, and its stated role in collaborative procurement and savings.

The procurement leak

Source

UK Universities Purchasing Consortia Impact Statement

The Energy Consortium; 26 March 2021

Used for UKUPC's 2019-20 reported framework spend, cashable savings, non-cashable/process savings and the description of UKUPC as a partnership supporting collaborative procurement in higher and further education.

Chapter-wide context

Source

Guidebook for Setting-up and Operating Framework Agreements

World Bank; 2021

Used for contextual support on framework agreements and for the cited summary of UKUPC 2018-19 higher-education framework-agreement spending and reported cashable and non-cashable benefits.

Chapter-wide context

Source

Frameworks

North Western Universities Purchasing Consortium

Used for current context on NWUPC frameworks, framework categories and UKUPC partnership membership.

Chapter-wide context

Go deeper

Further reading

Selected contextual material that extends or complements the chapter.

Further reading

Opportunities for Efficiency Through Shared Services

Universities UK; August 2025

Useful follow-on from the UUK transformation and efficiency work, setting out categories of possible shared services, existing UK higher education examples, common success factors and the risk of survivorship bias when only successful services are studied.

Chapter-wide context

Further reading

Responsible Procurement Statement

Southern Universities Purchasing Consortium; September 2021

Useful context on SUPC's role as a regional higher-education purchasing consortium and on responsible procurement within UKUPC arrangements.

Chapter-wide context

Further reading

About us

North Eastern Universities Purchasing Consortium

Useful context on how a regional purchasing consortium describes collaborative framework agreements, procurement expertise and member support.

Chapter-wide context