HMRC Investigations and Enquiries was published August 2008 - so it’s a bit old now as so much new legislation came into force in April 2009.
It is targeted at agents rather than individuals being investigated, but if you are unfortunate enough to be clobbered by HMRC this will be a valuable sauce of information. It’s written in clear English and is well laid out, the chapter on meetings by former Investigation officer Chris Chadburn is must reading - if I had read this three years ago I’d have saved myself a lot of pain! Yes, there is a hefty price tag, but you could easily pay this for an hour of an accountant’s time.
Amazon says: The book is “accessible, user-friendly, and written to be used in practice, it supplies a huge amount of guidance on all aspects of HMRC's investigative work... The practical advice covers interviews with HMRC, revenue information powers, tax appeals and settlement negotiations.”




