On 31 May 2022 the judgment of the Court of Appeal was delivered in the case of Karshan (Midlands Limited) Trading as Domino’s Pizza v The Revenue Commissioners  IECA 124. By a two-to-one majority, the Court of Appeal overturned the decisions of the Tax Appeals Commission (TAC) and the High Court in relation to the status of pizza delivery drivers for a Domino’s Pizza franchise, finding that the drivers were in fact contractors and not employees, as had previously been decided. (The decisions of the TAC and the High Court were considered by Pat O’Brien in Irish Tax Review, 33/2 (2020)).
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