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 process. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively examine suspected misconduct. Upholding of COP8 is vital