What is a Contractual Disclosure Facility (CDF), and How Does it Relate to COP9?
The Contractual Disclosure Facility (CDF) is a critical mechanism used by HM Revenue & Customs (HMRC) in the UK to tackle serious cases of tax fraud. It operates under Code of Practice 9 (COP9), which provides a structured opportunity for individuals to disclose fraudulent activities in exchange for immunity from criminal prosecution. This article explores […]
