Writing in this publication in June 2022, the tax specialist Eoin O’Shea outlined how Revenue had achieved its first victory against a company that wrongfully claimed subsidy support through one of the State’s pandemic schemes.  At the time, Eoin predicted that the pathfinder case was unlikely to be the last. That has very much proven to be true, as one new decision by the Tax Appeals Commission (TAC) illustrates.  In the past two years, Revenue has recouped hundreds of millions of euro wrongfully claimed via three separate schemes through which the State paid out €16.7 billion in total.  The schemes…

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