{"id":1617,"date":"2023-02-21T23:36:24","date_gmt":"2023-02-21T23:36:24","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=1617"},"modified":"2023-02-21T23:36:25","modified_gmt":"2023-02-21T23:36:25","slug":"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-t","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/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-t\/","title":{"rendered":"&#8220;Electronic Sales Suppression and HMRC&#8221; 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"},"content":{"rendered":"\n<p><em>Patrick Boyers and Mike Rainford examine a new area of inquiry that has opened up to HMRC and is sure to be keenly pursued<\/em>.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>A culmination of a long legislative process, this new Finance Act looks to define specifically what amounts to an \u201celectronic sales suppression tool\u201d and grant HMRC investigatory powers to tackle its usage.<\/p>\n\n\n\n<p>Download the full article below:<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2023\/02\/Electronic-Sales-Suppression-and-HMRC-by-Patrick-Boyers-and-Mike-Rainford.pdf\">Electronic-Sales-Suppression-and-HMRC-by-Patrick-Boyers-and-Mike-Rainford<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2023\/02\/Electronic-Sales-Suppression-and-HMRC-by-Patrick-Boyers-and-Mike-Rainford.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[44],"tags":[],"class_list":{"0":"post-1617","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-august-september-2022"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1617","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=1617"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1617\/revisions"}],"predecessor-version":[{"id":1619,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1617\/revisions\/1619"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=1617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=1617"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=1617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}