The HMRC Code of Practice 8 (COP8)
HMRC's Framework sets out the expectations for how HMRC manages its investigations into potential tax avoidance. It outlines a clear guideline for both HMRC and taxpayers, ensuring consistency in the investigation. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively scrutinize suspected tax evasion. Adherence to COP8