Case Law

In Hearne V O’Cionna 1988 IV ITR 113 it was held that a person who paid emoluments on behalf of another was liable to account for PAYE thereon.

Even where a ‘one off’ payment is made, PAYE must be operated. Booth v Mirror Group of Newspapers plc 1992 STC 615

It was held in Kirkshell Timber Ltd v Revenue & Customs Commissioners 2006 SpC 559 that the assignment of book debts to a director constitutes payment subject to PAYE.

Revenue assessed the 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