Could the relationship between an adviser and an inspector of taxes be likened to a fencing match? We may feel that when the inspector opens an enquiry nowadays the notice requesting information about business and personal affairs is like being attacked by someone with a machete; not like the old days when a question here might be parried with an answer there this request fended off with information and a clarification.
Now we're probably looking for something like a cutlass so it's no surprise that there are probably some advisers who feel when exiting an enquiry meeting that they may be missing a few fingers at the very least.
Perhaps if we believe that the argument or fight is slipping away from us it might be time to call on someone who's more used to engaging HMRC with some cold legal steel.
En garde
Keith...
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