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In the United Kingdom, an arms-length management organisation (ALMO) is a not-for-profit company that provides housing services on behalf of a local authority. Usually, an ALMO is set up by the authority to manage and improve all or part of its housing stock. Ownership of the housing stock itself normally stays with the local authority.
The OECD has developed thorough guidelines on how the arm's length principle should be applied in this context. [4] Under this approach, a price is considered appropriate if it is within a range of prices that would be charged by independent parties dealing at arm's length.
The comparable uncontrolled price (CUP) method is a transactional method that determines the arm's-length price using the prices charged in comparable transactions between unrelated parties. [44]
The UK government's definition in 1997 of a non-departmental public body or quango was: A body which has a role in the processes of national government, but is not a government department or part of one, and which accordingly operates to a greater or lesser extent at arm's length from Ministers. [24]
He held that the sale of the club's derelict ground at Kilbowie Park, and another site originally purchased under an abortive plan for a new ground, was a genuine arm's-length sale even though effected at a price £165,000 less than the value as eventually determined by the court after hearing expert evidence. In para 76 Lord Hamilton said:
The Police Information Technology Organisation (PITO) was an arm's length body of the UK government. It replaced the Police Information Systems Unit (PISU) of the Home Office, which initially ran the UK government Police National Computer (PNC) project. The PNC project itself was evolved in the early 1970s, and was launched in 1974 with 'Stolen ...
The trial judge erred in relying on Singleton and Shell Canada for requiring a transaction-by-transaction approach, but s. 69(2) only requires that the price established in a non-arm’s length transfer pricing transaction is to be redetermined as if it were between parties dealing at arm’s length. If the circumstances require, transactions ...
Glasgow Life is the principal trading name and brand of Culture and Sport Glasgow, a charity based in Glasgow, Scotland.It is an Arms' Length External body from Glasgow City Council, [2] with operating responsibility for managing the arts, music, sports, events, festivals, libraries and learning programmes for the council. [3]