Does anyone check what Revenue inspectors send out?

Is the work of inspectors when sending out enquiry letters subject to review by anybody above them?

I know that some inspectors are NFT (not fully trained) and have recently been dealing with the Centre For Non Residents. The inspector has changed tack twice, not commenting on the suggestion made in one of my letters and moving on to a different line of attack in the next, suggesting that we pay the tax she wanted here and recover it from overseas instead (which we could not have done). I have since been assured by experts that my suggestion was absolutely correct, although verbally she told me it was "a non-starter".

I know that one may complain to the District Inspector but does nobody check what goes out?

(Posting is anonymous as enquiry still ongoing)