Understanding HMRC's Code of Practice 8 (COP8)

HMRC's Framework of Procedure 8 (COP8) outlines the rules for how disputes involving Value Added Tax (VAT) will be resolved. It sets forth instructions to both firms and HMRC, stressing a just and transparent system. COP8 addresses a variety of issues, including the registration procedure, requesting VAT repayments, and dealing pending tax account

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