SCIG04500 - Code of Practice 8: Opening under Code 8: Request by advisers for a preliminary meeting prior to meeting taxpayer

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Whilst the Investigator is expected to provide a reason to the taxpayer and the adviser for the opening of a Code 8 Investigation, we are not under any obligation to justify our registration decision and to show the evidence which led to that decision.