HMRC's Code of Practice Eight (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC manages its investigations into potential tax avoidance. It establishes a clear framework for both HMRC and taxpayers, ensuring fairness in the investigation. COP8 aims to ensure the rights of taxpayers while enabling HMRC to effectively scrutinize suspected misconduct. Uphold