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.
Source HMRC
Latest Posts in "United Kingdom"
- Autumn Budget VAT Consultation May Affect Social Housing and Real Estate Sector Compliance
- VAT IOSS Scheme: Intermediary Registration Available from April 2026 for Non-EU Businesses
- UK Tribunal Ruling Paves Way for 5% VAT on Public EV Charging, Treasury Reviews Policy
- Court Rules Public EV Charging Should Have Reduced 5% VAT Instead of 20%
- Intermediary Registration for UK Import One Stop Shop Scheme Opens April 2026














