HMRC's Guidelines of Procedure 8 (COP8) outlines the rules for how disputes concerning Value Added Tax (VAT) are managed. It sets forth guidance to both taxpayers and HMRC, stressing a fair and clear process.
COP8 https://poppymbqr298351.onzeblog.com/37710988/understanding-hmrc-s-code-of-practice-8-cop8