HMRC's Code of Conduct 8 (COP8) outlines the groundwork for how disputes about Value Added Tax (VAT) will be handled. It sets forth instructions to both businesses and HMRC, ensuring a just and clear procedure.
COP8 https://sahilfcws676957.mybjjblog.com/understanding-hmrc-s-code-of-practice-8-cop8-49903761