Working the Enquiry: Meetings: Agendas or Request for Questions in Advance
An agenda covering the main areas for discussion at a meeting with the taxpayer should always be provided. This should enable the agent to carry out any necessary preparation or research in advance of the meeting. It should be case specific but not a detailed list of questions and should not be seen by either party to be exhaustive or restrictive. The whole point of the meeting is to obtain information and answers inevitably lead to further questions. That is why meetings can bring much faster progress than correspondence.
It would, however, be unusual for a completely new major agenda item to be introduced at the meeting unless something unexpected is revealed during the course of the meeting.
If meetings were to be limited to specific questions the result would be a series of short meetings and a long-drawn out enquiry, which would be expensive in your own time and costly for the taxpayer.