32. Contingencies

TMF Group has claims & litigation arising from the normal course of business. The material outflow of resources in respect of these claims & litigation is not probable and therefore no provision has been recorded other than set out in note 28.

Fiscal unity

The majority of the Dutch entities within TMF Group are part of a fiscal unity with TMF Group Holding B.V.. Consequently, those entities are jointly and severally liable for corporate income and value added tax of such a fiscal unity. In some other countries, (some of the) entities form part of a fiscal unity and as a consequence those entities are jointly and severally liable for corporate income and sales tax of such a fiscal unity.