Location: Rep.of Ireland
Northern Ireland
Location: Rep.of Ireland
Northern Ireland
Home / Articles / The Philip Lee Guide to: The Revenue Commissioners -V- Karshan Midlands Ltd T/A Dominos Pizza [2023] IESC 24

The Philip Lee Guide to: The Revenue Commissioners -V- Karshan Midlands Ltd T/A Dominos Pizza [2023] IESC 24

Posted in : The Employment Law Cheat Sheet (by Philip Lee) on 27 October 2023
Cian Moriarty
Philip Lee LLP
Issues covered: Contracts of Employment

The Irish Supreme Court’s recent decision regarding the employment status of certain delivery drivers has clarified the considerations to be made when determining a worker’s employment  status – particularly those working in the “gig economy”.

The case arose from a tax assessment, where the Irish Revenue took the view that Karshan (Midlands) Ltd, trading as Domino’s Pizza, was employing its delivery drivers and, as such, the Company was liable to pay employment related taxes for those workers. Karshan disputed this arguing that the drivers in question were self-employed contractors.

The matter was first heard before the Tax Appeals Commission. In a 2018 decision the Commissioner found

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This article is correct at 27/10/2023
Disclaimer:

The information in this article is provided as part of Legal-Island's Employment Law Hub. We regret we are not able to respond to requests for specific legal or HR queries and recommend that professional advice is obtained before relying on information supplied anywhere within this article.

Cian Moriarty
Philip Lee LLP

The main content of this article was provided by Cian Moriarty . Contact telephone number is + 353 1 237 3700 or email cmoriarty@philiplee.ie cmoriarty@philiplee.ie

View all articles by Cian Moriarty