Issue: Vol 150, Issue 3899

Keep your cool if you are visited by Special Compliance Office Inspectors demanding a client's files, advises PAUL APLIN.

MARIA KITT of Blackstone Franks investigates the statistics contained in the Inland Revenue's recently published annual report for the year ended 31 March 2002.

KEITH GORDON MA, ACA, CTA investigates the complexities of the Revenue's rights to call for taxpayer information.

Supplementary note concerning the article by Mark McLaughlin and Michael Dawson in Taxation, 6 February 2003 at page 424