we''re just looking at the accounting implications of the change to the NDR appeal system to check-challenge-appeal, which came in from 1/4/2017. This has relevance to both 17/18 final accounts as well as the 18/19 NNDR1. Has anyone else started to form a view about whether this is going to pose a challenge in terms of forming a reliable estimate? Some of the issues we came up with locally were
1. whether submission of a ''check'' would count as an obliging event under IAS37 (maybe in some cases??) or would these fall within contingent liabilities?
2. is information coming through the system to provide enough base data to establish expected values?
3. is information coming through the system to give assurance that we''ll have timely access to a materially complete list as at 31/3/2018 and for prep of the 18/19 NNDR1?
I know when retained rates came in LAAP covered the appeals provision in a couple of the year end bulletins; does anyone know if this is on their radar or that of the CIPFA FAN year end team?