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Company to repay subsidies received during pandemic as turnover insufficiently reduced
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High Court dismisses an appeal from the Tax Appeals Commissioner, and affirms a decision that a security company was not entitled to retain subsidies received under the Employment Wages Subsidy Scheme (EWSS) introduced during the Covid-19 pandemic, as the company failed to demonstrate the required reduction in turnover over the specified periods compared to the corresponding periods in the previous year. The company's approach of comparing monthly turnovers was found to be non-compliant with the statutory requirements of the EWSS, which necessitated a comparison of entire specified periods. Consequently, the company's appeal for the retention of subsidies was dismissed, and the assessments for repayment of the subsidies were affirmed.
Employment Wages Subsidy Scheme (EWSS), Tax Appeals Commission (TAC), Tax Appeal Commissioner, Revenue, security company, subsidies, turnover reduction, specified period, corresponding period, self-assessment, statutory interpretation, retrospective analysis, burden of proof, subsidy repayment, Tax Appeals Commissioner's Determination, Emergency Measures in the Public Interest (Covid-19) Act 2020 (EMPI Act 2020), self-certification, financial provisions, statutory compliance, High Court decision.
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