Maximising meetings

IT HAS LONG been accepted practice during the course of a locally conducted full enquiry for an Inspector to suggest at least one meeting with the taxpayer and his agent. Typically this has taken place after the examination of the business records.
Whilst Inspectors consider such meetings to be a vital part of the self-assessment enquiry process the very suggestion of a 'face to face discussion' can send a chill of terror down the spine of the practitioner and strike real fear into the heart of the client!
HM Revenue and Customs (HMRC) are known to be more than a little concerned that these symptoms can manifest themselves in what is perceived to be a growing reluctance to attend. This article looks at the guidance given to Inspectors in the Enquiry Manual at paragraphs EM1820 onwards and sets out to help practitioners 'get the most out...