The Co-operative Compliance Framework (CCF) was introduced by Revenue in 2005 with a view to managing the tax risks within the Large Cases Division case base more efficiently and effectively. In 2016 a full review of the process was undertaken in Large Corporates Division (LCD), the successor of Large Cases Division. The 2016 Review made recommendations for reform which were implemented, including a relaunch of the CCF in 2017.
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