Without clarity on this fundamental principle, SDS was highly cautious around any engagement which may have undermined its legal obligations (and those of the SFC as the organisation with primary responsibility for implementation of the transfer) and the principles of Fair Work. On 26 June 2025, SDS received direction from Scottish Government that it should work in collaboration with the Scottish Funding Council to: - Develop an outline implementation plan - Undertake work to narrow the margin of uncertainty in relation to the financial costs of the proposed transfer Helpfully, this also clarified the Scottish Government’s position that the application of TUPE (and COSOP) was a matter for SDS and SFC to determine.