Case Law

Weekly distribution of tips by the company director among waiters and other staff was held to be a payment of emoluments by the company to employees. The company was liable for PAYE due on the amounts distributed. Figael Ltd v Minister Fox 1992 STC 83

An employee was in receipt of sick pay net of PAYE from his employment. When he recovered damages from his insurance he only had to repay the net amount. British Railways Board v Franklin 1993 STC 487

Revenue assessed the appellant company director to income tax deducted by an employer and not remitted to the collector general. 13TACD2019

This appeal considered the meaning of employer for the purpose of establishing the person responsible for PAYE, PRSI and USC. 120TACD2020