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 provides a clear guideline for both HMRC and taxpayers, ensuring fairness in the inquiry. COP8 aims to protect the rights of taxpayers while enabling HMRC to effectively investigate suspected tax evasion. Upholding of COP8 is crucial for