HMRC have updated appendix 1 to the Enquiry Manual, with “new guidance added in the form of the first three paragraphs”. However, the changes are merely procedural.
https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/emapp1
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In Taxpayer Safeguards – Rights and Protections for Individuals, written by the late Robin Williamson, the author has explored the whole spectrum of protections available to individual taxpayers.
