Gravita Tax Partner, Dion Laycock, presented a webinar on COP 8, COP 9, and ADR. During this session, Dion covered the following:
Code of Practice 8 (COP 8) and Code of Practice 9 (COP 9):
- Tax investigation cases handled by the Fraud Investigation Service (FIS)
- Who are FIS and what role do they play at HMRC?
- What is COP 8 and what cases are suitable to be dealt with under it?
- When does tax planning become tax avoidance – and what are the risk areas?
- What is COP 9 and what cases cannot be dealt with under this procedure?
- What are the requirements to enter COP 9 and what is the process?
- What happens where a taxpayer enters COP 9 and fails to co-operate or misleads HMRC?
Alternative Dispute Resolution (ADR):
- What are the options for a taxpayer where no agreement can be reached with HMRC in an enquiry?
- What is ADR and when is it appropriate?
- When should an application for ADR be made and how does that affect an appeal at the Tax Tribunal?
- What are the possible outcomes of ADR?
What next?
Should you have any questions, please do not hesitate to contact Dion Laycock, or get in touch with as at hello@gravita.com.
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