That comment wasn't actually inaccurate. HMRC do pursue people through the Civil Courts to obtain payments. I know of someone who has a CCJ against them awarded in favour of HMRC for non payment of a penalty notice. HMRC were unable to enforce the CCJ so have just left it unpaid. In this case however HMRC should have prosecuted the individual through the Criminal Court as they have substantial evidence that he has filed various falsified accounts but they can't be bothered to pursue him through the criminal court. The man is a serial fraudster and has ripped off HMRC as well as a number of individuals to which end he submitted the falsified accounts. Because his frauds only run into about £10,000 he is considered too small fry to pursue through the criminal courts. This is why they did a half hearted civil court action which although they won they couldnt be bothered with the hassle of pursuing.
HMRC have a bunch of clowns working for them now. Certainly not the force to be reckoned with that they used to be. A lot of their people who carry out investigations haven't got a clue how to interpret HMRC's own regulations. They're a joke.
You have jumped into the realms of ''Tax Collection'' as opposed to the topic of ''Tax Inverstigations'' - You may possibly be correct in that some Enquiries are carried out by EO level Members of HMRC, who may have a lesser knowledge but they are overseen by Inspectors ; However in larger high profile cases I have been involved with as high as ''Grade 6 Inspectors'' have been dealing with them - And I can assure you. That Level of Inspector most definitely know what they are doing.