TTOG4820 | Investigation work: establishing the facts: other cases

In most Code 8 cases there will be no Disclosure Report and our own investigation will produce the facts that lead to an establishment of additional income or profits.

We have to judge all the time how far to investigate. Our initial concern may have been a particular aspect of the case. Sometimes there are issues that lead us on to new areas, or to a re-appraisal of matters we may have accepted at face value at an earlier stage of the investigation. In these situations we have to decide at what point to curtail the investigation, quantify our view of the additional income or profits and seek agreement. This is a crucial judgement and Investigators should not hesitate to seek the views of more experienced colleagues and/or the Team Leader.