HMRC's Code of Conduct 8 (COP8) outlines the framework for how disputes involving Value Added Tax (VAT) are handled. It offers directions to both firms and HMRC, stressing a fair and transparent process.
COP8 https://ihannaztmb026506.educationalimpactblog.com/59031249/understanding-hmrc-s-code-of-practice-8-cop8