its confusing adapting from the straightforward "old style" enquiry process using s9 & 19a and the new methodology: based on risk and simple initial compliance checks.....
a) should the statement of assets and liabilities be used
1) to assess the clients' means at the opening and closing date of the period covered by the enquiry?
2) after settlement and penalties have been agreed?
3) during the closing stages to assess the client's personal means/ability to pay?