»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp use of the caution and tape recorder under PACE mean that we should interview taxpayers individually. »Ê¹ÚÌåÓýapp taxpayer is entitled to have a solicitor present (but not free legal advice as they are not being detained, nor is the meeting at a police station) but is not obliged to do so. »Ê¹ÚÌåÓýapp taxpayer may also have an accountant or tax advisor present. »Ê¹ÚÌåÓýapp Investigator should encourage the person likely to prepare any Disclosure Report to attend the opening meeting. It should be noted that this is in contrast to interviews conducted in criminal investigations where generally only a solicitor is permitted.

»Ê¹ÚÌåÓýapp Investigator should not attend the Hansard meeting alone. »Ê¹ÚÌåÓýappy should have a colleague present who is trained to use the tape recorder and understands the requirements of conducting the meeting under PACE. This does not preclude the possibility of a silent observer in addition. SI attendees should not exceed those accompanying the taxpayer, unless by prior agreement (for example to enable the SI Accountant to attend). It should be remembered that PACE Code of Practice C precludes the use of oppression.