Thousands of small business owners are demanding an apology after they were sent letters by the Inland Revenue suggesting tax returns may be incorrect. The so-called 'enabling' letters, sent to 100,000 businessmen and women, warned of some of the most common mistakes made when tax returns were filed. But criticism is centred on the vagueness of the mailshot, which does not explain whether the recipient will be the subject of a full-blown investigation by the taxman.

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