Since 1977 when the Inland Revenue revised its approach examining the accounts of businesses in particular, and reorganised the investigative approach in examining return forms in general, the daily work of the tax practitioner has increasingly had to embrace confrontations with the Inland Revenue. Subsequently, the publication of the Report of the Committee on Enforcement Powers of the Revenue Departments indicated that further consolidation and streamlining of the Revenue's powers and efforts in this direction was appropriate. After due consultation with the accountancy bodies many of those recommendations were enacted, with the Finance Act of 1989 virtually completing the implementation of those recommendations. This book is intended, to be the working handbook of the practitioner when a client is involved in an "in depth" examination by the Inspector of Taxes, including investigations carried out by Enquiry Branch and Special Office. Of necessity there is an academic content since the perpetration of an examination/investigation must be in the context of the statutory duties and powers of the Inspector and the rights of the subject. However, the emphasis is on the practical aspect; how to deal with the revenue, to respond to challenges and to guide the client through the unwelcome experience of a thorough examination of his returns by an investigating official. This volume also incorporates technical and practical information on the conduct of contentious appeal meetings.