Book excerpt: There are numerous types of tax investigation, and this book summarises them all, and explains what is involved. We shall also be looking at the legal background to HM Revenue & Customs' powers to enquire into your tax affairs, and at the consequences of being found to have got something wrong. Finally, we will consider ways to protect yourself, both from being investigated in the first place, and how minimise the damage if you are unfortunate enough to be the subject of an enquiry by HM Revenue & Customs (HMRC).