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HMRC have announced a test period for a new approach to enquires, called “Openness and Early Dialogue in enquiries”. Odd – like you need to test that as a principle?

Some of this is remarkably reminiscent of the “faster working” framework which existed for Self Assessment enquires in the early days of Self Assessment and was scrapped because HMRC couldn’t cope. The french have a phrase for this –

plus ça change, plus c’est la même chose

(the more things change, the more they stay the same)