These include: (a) the risk that there is an unforeseen breakdown in the systems and processes which underpin the preparation of tax returns and identification of tax sensitive matters which results in an item being treated incorrectly for tax purposes; (b) the risk that the Group has not put in place adequate procedures to meet its legal and compliance obligations; and (c) the risk that tax authorities take a view that is different to the view that the Group has taken on the treatment of particular items in its tax returns. – We place considerable importance on having in place robust processes and internal controls to ensure the correctness and completeness of data which needs to be captured and treated correctly in the various tax returns that the Group is required to make.