In October 2023, the Supreme Court issued a judgment which upended the gig economy.  The highest court in the land put an end to a 15-year-long dispute between Revenue and Karshan (Midlands) Ltd, a Domino’s Pizza subsidiary, over the tax status of delivery drivers. The essential question was whether they were contractors or employees. The court found they were, in fact, employees and its judgment established a new strict five-step test to determine whether a worker is an independent contractor or should be registered as a PAYE employee. Revenue then issued new taxation guidance and, in September 2025, opened a…

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