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