
With the absence of a duty mark on the spoon, the P date letter would be for 1781.
I knew the "MW" maker was not referenced in Margaret Gill's Handbook of Newcastle silver and thought a candidate for the maker may be a Scottish provincial maker (I do not know who) as there have been other Scottish silversmiths who have sporadically used the Newcastle Assay Centre.
Extra pictures below show more the style of the spoon. I hope these can generate a bit of discussion and hopefully information on possible owners of the "MW" mark

Fishless