In a case against the Revenue Commissioners, Karshan Ltd, trading as Domino's Pizza, had challenged an Appeal Commissioner's finding that drivers working in 2010/11 under contracts "of" services were taxable workers paying PAYE and national insurance.
Karshan had said its contract with the drivers recognised the freedom the drivers have to work when they choose. Revenue argued the contract required the driver to initiate an agreement in relation to availability for work. The Commissioner, in relying on English law on mutual obligations, did not go against Irish law but "rather recognised the necessity to adapt to modern means of engaging workers", he held.
Good a victory for the working class.
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