Case Law

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