HMRC's Code of Practice 8 (COP8)
HMRC's Framework sets out the expectations for how HMRC conducts its investigations into potential tax avoidance. It outlines a clear structure for both HMRC and taxpayers, ensuring consistency in the inquiry. COP8 aims to ensure the rights of taxpayers while enabling HMRC to effectively scrutinize suspected tax evasion. Upholding of COP8 is cruci