PWC research - Reconstruction of 'Memo Palms' including answers to Parliamentary Committee questions

Reconstruction and timeline Memo Palms: PWC Research September 2021

5.1. Research question regarding the preparation of the timeline and distribution of the 'Memo Palmen'110 The research question from the Ministry of Finance is: “Create a timeline showing: • who received the Memo Palms between March 2017 and November 2020, when it was finally sent to the Chamber (by email or physically or otherwise); • Which meetings discussed the MEMO palms, who attended, and what were discussed.You are looking for the reconstruction and timeline of Sandra Palmen's memo, which she wrote in March 2017 as senior lawyer at the Tax Administration Department. This memo is an important document in the benefits affair because it shows that the tax authorities were aware early on of the unlawful actions in stopping childcare benefits and not compensating the affected parents. I have found the following sources for you that provide more information about the reconstruction and timeline of the memo:

• Appendix 1 - PwC research - Reconstruction and timeline of the “Memo palms”, a report by the national government that presents the results of PwC's investigation into the memo. Here you can read how the memo came about, who received it, what happened to it and why it was hidden for so long. The report also includes a detailed timeline of the events surrounding the memo.
• Appendix 3 - PwC Reconstruction and timeline of the “Memo palms” Appendices, an addition to the PwC report with all documents used for the memo's reconstruction and timeline. Here you can view, among other things, the memo itself, e-mails, reports and memos from other lawyers.
• Government letter; PwC investigation: Reconstruction and timeline of the “Memo palms”, a letter from the Secretary of State for Finance to the House of Representatives offering and explaining the PwC report. Here you can read what PwC's conclusions and recommendations are and how the Secretary of State responds to them.
• Answering committee questions about, among other things, the PwC research, a letter from the Secretary of State for Finance to the House of Representatives answering the questions asked by the committee for the parliamentary questioning of childcare allowance. Here you can read what questions the committee had about the PwC investigation and Sandra Palmen's memo and what the Secretary of State's answers are.