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
