We have had a case lately where HMRC has made an appointment to visit the business premises and meet the client and accountant in the course of a full enquiry. The Inspectors have turned up for the meeting early and suggested the client gives them a tour of the premises whilst they wait for the accountant to arrive. During the course of the tour they asked various questions about the business which were noted and formed part of the notes of the meeting. In effect the client was denied professional representation for that part of the meeting.
Whereas it cannot be said to be widespread practice yet by any means there is a lesson here for us. Accountants should ensure that HMRC is told in the event they are early nothing should be asked without the accountant being present. Clients can be told to refuse a tour until their accountant arrives.
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