The second edition of this popular book provides a complete guide to the law and practice of HMRC direct tax enquiries, and now covers the increasingly important area of tax credit enquiries. Following the enquiry process from start to finish, it includes both corporate and personal tax investigations. This is a fast changing area of practice, and the book covers the very latest developments, such as: the substantial amendments to HMRC's Enquiry Manual, including, in particular, a change of attitude towards the imposition of penalties in aspect enquiries; the creation of HMRC Regional Appeals Units and the impact on the conduct of enquiry work; and reform of the Hansard practice for dealing with cases of suspected serious fraud.