��Ƶ

Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.2 Duties, records and control /Powers / V5.237A Powers to tackle electronic sales suppression

V5.237A Powers to tackle electronic sales suppression

Part V5 Compliance, enforcement and appeals

Electronic sales suppression (ESS) is where businesses manipulate electronic sales records, either during or after the point of sale, in order to hide or reduce the value of individual transactions. This is undertaken

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V3.187 Place of supply of services—special rule—designated travel service

V17.140 Free zones/freeports

VATA 1994 Sch 8

V3.512 Meaning of 'VAT invoice'

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V4.186 Exemption—investment gold

V3.156 Value—apportionment of consideration

V3.212 Goods used partly for non-business purposes

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

V3.106 Multiple supplies

VAT 56 Application to change the representative member of a VAT group

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V5.136A Time limit for making a VAT assessment—categories of assessment

V5.162A VAT refunds for museums and galleries

V5.159BA Claims for VAT repayment—unjust enrichment

V3.318 Special procedure—inward processing

V1.293 What is a motor car for VAT purposes?

V2.131 Transfer of VAT registration following a TOGC

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances