Revenue has issued a press release following the Supreme Court decision in The Revenue Commissioners v Karshan (Midlands) Ltd (“Karshan”). In Karshan, the Supreme Court outlined the key factors to be considered when deciding if a worker is an employee or a self-employed contractor. In its release, Revenue notes that the judgment provides significant clarity on the issue.
The Supreme Court ultimately ruled that drivers employed to deliver pizzas were employees for the purposes of income tax. Businesses (and their advisors) should familiarise with the details of the judgment, available on the Court Service website, as it is not limited to delivery drivers but is relevant to a broad range of work.
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