THE HMRC CODE OF PRACTICE 8 (COP8)

HMRC's Code of Practice 8 (COP8) 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 transparency in the inquiry. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively investigate suspected misconduct. Upho

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