The case concerned whether earnings of fast food drivers constituted self employment income of the drivers themselves, or whether the earnings were instead employment income. 23TACD2018
This appeal concerned a Notice of Assessment to VAT and a Notice of Estimation of PAYE/PRSI/USC for understated sales. 62TACD2020
The appeal considered whether payments of motor expenses and asset purchases for and/or on behalf of directors and employee should be treated as emoluments, and whether sales were under declared for VAT purposes. 135TACD2020