The Labour Court recommended that Mandate Services Industrial Professional Technical Union nominate a professional financial adviser to examine the facts behind Marks and Spencer (Ireland) Limited’s cost-cutting proposals. The recommendation was signed on 13 December 2013. The unions said they needed suitable financial information to respond meaningfully to the proposals; the company said it had supplied the relevant information. The Court recommended that the company provide the adviser with relevant financial facts, subject to normal confidentiality terms. It also recommended that the unions engage with the company, with Labour Relations Commission assistance if needed, to seek a resolution within 28 days, and that neither side take industrial action in the interim.