Inland Revenue inspectors may single out the clients of small-to-medium firms for investigation under the new self-assessment rules, according to Mark Spofforth, chairman of the General Practitioners Board.
Spofforth said: ‘The problems of self-assessment will not be in the legislation or in the forms, but in dealing with the inspectors and making sure they behave consistently from one client to another. We must make sure they don’t use our clients to as a training base.’