I recently suggested a new motto for Croner-i's enquiry defence team: ‘Heroes gonna hero’, along the lines of ‘Haters gonna hate’. To my chagrin, it hasn’t turned into a trending hashtag. Or at least not yet.

Still, it has given me pause to consider the oftentimes-heroic role those working in enquiry defence take on. In particular, the skills that anyone working in this area bring to bear when advising and defending a taxpayer.