The Supreme Court considered the self-employed vs employed (contract for services vs contract of service) distinction in Revenue Commissioners v Karshan (Midlands) Ltd T/A Domino’s Pizza [2023] IESC 24. (See also article by Julie Galbraith & Robert Dever “The Last Slice of the Action? Supreme Court Delivers in the Domino’s Pizza Case”, in this issue). The respondent (“Karshan”) operated a pizza takeaway. It engaged individuals as delivery drivers under contract that described them as self-employed contractors. The written agreements between Karshan and the delivery drivers expressly provided (among other things) that:
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