HMRC's Code of Practice 8 (COP8)
HMRC's Framework sets out the expectations for how HMRC conducts its investigations into potential non-compliance. It establishes a clear guideline for both HMRC and taxpayers, ensuring fairness in the inquiry. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively investigate suspected tax evasion. Upholding of COP8 is