HMRC's Code of Practice 8 (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC manages its investigations into potential tax avoidance. It provides a clear structure for both HMRC and taxpayers, ensuring consistency in the inquiry. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively scrutinize suspected irregularities. Adher