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.).