Over the last 20 years the Inland Revenue has engineered considerable change in the way that it investigates fraud and other tax irregularities. Whereas previously the Revenue had devoted the overwhelming majority of its resources to technical tax issues this policy changed dramatically during the mid‐1970s. In 1975 new systems were introduced to regulate the selection of business accounts for investigation. Contemporaneously, new business intelligence systems were introduced which were designed to provide Inspectors with a complete understanding of the business economics of trades and professions.
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