While every attempt will be made to ensure that information provided is accurate at the time of publication, it should be treated as guidance only and does not constitute legal or professional advice. Tax law and guidance changes frequently and readers are advised to consult the current relevant publication for the most up-to-date information on this topic.

Tori Magill, Tax investigations director from Mazars has written an article for Tax Journal which examines HMRC's change to COP 9, offering concise commentary on this change to HMRC policy.

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