Simon Norris, Head of HMRC Powers, and leading private sector tax professionals took part in a Tax Journal round table discussion on 27 November. Matters discussed include: how are the new powers and penalties regimes working out in practice? How are the different units of HMRC now conducting investigations? What distinguishes an investigation from ‘an enquiry’ and an ‘aspect enquiry’? Is there a blurring of the line between informal and formal enquiries? What is current practice regarding the conduct of compliance visits? How will the Spending Review impact on investigations? What is the latest on the naming and shaming provisions? Andrew Goodall reports.