HMRC's Code of Practice 8 (COP8)
HMRC's Guide 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 process. COP8 aims to protect the rights of taxpayers while enabling HMRC to effectively scrutinize suspected irregularities. Adherence to COP8 is vital