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 transparency in the inquiry. COP8 aims to protect the rights of taxpayers while enabling HMRC to effectively scrutinize suspected misconduct. Adherence