The Philip Lee Guide to: The Revenue Commissioners -V- Karshan Midlands Ltd T/A Dominos Pizza [2023] IESC 24
Published on: 27/10/2023
Issues Covered:
Article Authors The main content of this article was provided by the following authors.
Cian Moriarty Partner, Philip Lee LLP
Cian Moriarty Partner, Philip Lee LLP
Cian moriarty

Cian is a Partner in the Employment Group at Philip Lee LLP and advises both public and private sector clients on all aspects of employment law. He has extensive experience acting for employers and employees in a wide range of contentious and non-contentious employment law matters.

His non-contentious employment law expertise includes advising on contracts and policies for senior employees and large organisations, redundancy procedures (including collective redundancies), workplace investigations, grievances and disciplinary matters, transfer of undertakings protocols and procedures, and immigration matters relating to the employment of foreign nationals in Ireland. He also represents clients in complaints before the Workplace Relations Commission, the Labour Court, and all levels of the courts.

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 that the delivery drivers in question were employees and not independent contractors.

Karshan appealed

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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. This article is correct at 27/10/2023
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