www.925-1000.com

Thanks MCB A similar notation from Bexfield Silversmiths London: It is how all the hallmarks were for Newcastle. Taking their instruction from London Assay Office as the established authority, probably thought it added security/public perception to their office. Sincerely,Daniel Bexfield. So problem...

Thanks oel - I have blown up the pic to 200% and it is definately 'IW'.
I am hanging to know if someone can help with the two city marks.

Here is the picture link:
http://img641.imageshack.us/img641/4416/1005136s.jpg

I have a SS teaspoon (pictured) which has a Lion and Three castles London and Newcastle. The Date is 'L'. Has a Queen Victoria Duty Stamp and the maker is 'TW'. If someone can help me find where it was made I might be able to work out the date and the maker.
Thanks