The gig economy emerged with a 2-1 victory last June when the Court of Appeal ruled by a majority that Domino’s Pizza delivery drivers must be treated as self-employed contractors. The decision of the three-judge court overturned a landmark finding by the High Court in 2019 that Domino drivers were entitled to PAYE status.  Now the Court of Appeal decision is itself up for review as the Supreme Court has concluded that a further appeal is merited to clarify this crucial point of tax law with potentially wide-reaching effect. Around 300,000 workers in Ireland are self-employed, although how many of…

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