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Watching the Detectives

Andrew Flint takes a sideways look at the tax world
The Serious Crime Act 2007 (Commencement No. 1) Order 2008 (SI 2008 No 219) brings various provisions of the Serious Crime Act 2007 into force. In particular the extension of HMRC's investigatory powers was brought into force on 15 February 2008.
Following this development HMRC have deployed two new recruits
Mr Cooper is waiting nervously with his accountant Mr Green to discuss the financial results of his newsagent/confectionery business with an officer of Her Majesty's Revenue and Customs. As they are ushered into a drably furnished office he is surprised to see a strangely familiar figure in a dishevelled raincoat. The man in the coat comes over to greet...

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