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 Issues covered: Contracts of EmploymentThe 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
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