Tax Investigations

Self-assessment has resulted in tax investigations now being seen as a normal business risk, due to the random audit powers of HMRC. Under self-assessment there is a new way of conducting tax investigations and the profession will have to respond to this new regime. This book addresses the practical issues arising and is based on the vast experience of the author, who is a former tax inspector, in dealing with the new style investigations. It is written for the general practitioner rather than the tax investigation specialist.