Four weeks ago, the Irish tax authority did something highly unusual: it retaliated publicly.  Facing criticism that its veto power was deterring many struggling firms from using the Small Company Administrative Rescue Process (Scarp), the Revenue Commissioners pushed back. The agency reaffirmed its support for the scheme, noting that it had invoked the opt-out clause in just 19 of the 99 cases brought before it. Revenue stressed that its right to opt out — which ultimately prevents a distressed business from accessing the process — is applied “strictly in cases involving non-compliance, audits, or ongoing tax appeals”. “Businesses that act…

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