HMRC Trust Statement Legal Provisions 2018-19 PWC

A workshop, in May, to discuss key emerging cases, with the following outcomes:

• Provide a high-level summary of the context for the current litigation landscape and where the significant issues and cases lie;
• Present a summary of those cases considered to be of significance to the NAO;
• Discuss the cases and emerging themes identified, as well as discussing additional cases or themes identified from NAO work with HMRC; and
• Determine, in consultation with NAO, a listing of cases for reporting.

• 2.Report on key cases, by end of May, which will include the following:
• Details of the case in question (e.g. litigant, court, case references, date of most recent ruling, etc);
• The issue forming the subject of the case;
• The outcome of any recent rulings;
• The current status of the case (e.g. final, subject to appeal, etc.);
• The potential exposure from the case and via linked cases; and
• Any observations on the nature of the case which might be useful in assessing the accounting treatment (i.e. provision, contingent liability, etc.).