HMRC'S CODE OF PRACTICE 8 (COP8)

HMRC's Guide sets out the expectations for how HMRC operates its investigations into potential tax avoidance. It establishes a clear structure for both HMRC and taxpayers, ensuring consistency in the inquiry. COP8 aims to protect the rights of taxpayers while enabling HMRC to effectively examine suspected misconduct. Upholding of COP8 is essential

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