“Electronic Sales Suppression and HMRC” by Patrick Boyers, Solicitor in the Business Crime and Regulation team at JMW Solicitors LLP and Mike Rainford, Partner in the Business Crime and Regulation team at JMW Solicitors LLP

Patrick Boyers and Mike Rainford examine a new area of inquiry that has opened up to HMRC and is sure to be keenly pursued.

With the introduction of the Finance Act 2022, businesses have seen a sharp rise in the robustness with which HMRC are now pursuing the use of Electronic Sales Suppression (ESS) software and/or any other ESS devices, possibly amounting to computer code or a piece of hardware.

A culmination of a long legislative process, this new Finance Act looks to define specifically what amounts to an “electronic sales suppression tool” and grant HMRC investigatory powers to tackle its usage.

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