The Revenue Commissioners v Karshan (Midlands) Ltd t/a Domino’s Pizza [2023]
Decision Number: [2023] IESC 24 Legal Body: Irish Supreme Court
Published on: 09/04/2025
Issues Covered:
Article Authors The main content of this article was provided by the following authors.
Duncan Inverarity Employment Mediator (CEDR Accredited) and Investigator
Duncan Inverarity Employment Mediator (CEDR Accredited) and Investigator
Duncan inverarity 100x100

Duncan Inverarity is a former a partner and Head of A&L Goodbody's Employment Law group and practiced exclusively in the area of employment law and industrial relations in multiple jurisdictions. Duncan advised public and private sector employers on both contentious and non-contentious matters. He advised Board rooms across Ireland and abroad on strategic and complex employment and industrial relations matters. Duncan also specialised in crisis management for clients and advised on some of the most high profile corporate issues in Ireland. Duncan regularly appeared for clients in the Workplace Relations Commission, the Circuit Court, the High Court, the Court of Appeal and the Supreme Court. Duncan also acted for partnerships in mediated settlements and in proceedings in the High Court.

Duncan now works as an Employment Mediator (CEDR Accredited)  and Investigator. 

Summary

This case involved a question of whether delivery drivers were employees under the Taxes Consolidation Act 1997 (TCA), as different tax rules apply depending on whether a worker is, or is not, an employee.

Background

Drivers were engaged to deliver pizzas for a Domino’s pizza franchise (Karshan). Umbrella contracts signed by the drivers described the drivers as independent contractors and acknowledged that Karshan had no responsibility or liability to deduct and/or pay employment taxes on behalf of the drivers. The umbrella contracts provided that Karshan would pay the drivers an amount depending on the number of deliveries made and in respect of brand promotion – i.e. wearing Domino’s branded clothing and/or affixing the logo to their vehicles. They also

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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 09/04/2025
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