Sgt. Walker thought ISBC, WMBC, LB, CA, FIS and RIS were the initials for his military medals. He couldn't be more wrong - could he?

Paul Malin of Paul Malin Consultancy is one of the country’s leading tax investigations specialists. Now running his own consultancy, he can be contacted through his website www.pmc.tax. He specialises in helping accountants through more complex investigations. Does HMRC know the business exist – if not, why not? – Appoint an agent – Which tax office and which department? – The initial letter and contact from HMRC – Quick look at Common reporting standard and Connect – Code of practice 9 and 8 (in that order) – TMA 1970 – Is it criminal or civil? – Make an initial payment – The initial meeting – objectives, how to handle it and style and approach – Record the interview? Approach to minutes of meetings – Do you sign the minutes of the meeting – Zoom / Teams style inerviews – HMRC legal powers s36 Notices – Asking for information about family members or business partners – Settlement – Sending a closure notice when the case stalls – Risk of first tier tribunals – Back to penalties (they are so important)