HMRC's Framework of Conduct 8 (COP8) lays the groundwork for how disputes concerning Value Added Tax (VAT) are resolved. It sets forth guidance to both businesses and HMRC, stressing a fair and open system.
COP8 https://emilyyzgo561788.elbloglibre.com/37708214/understanding-hmrc-s-code-of-practice-8-cop8