In a significant ruling for the future of the gig economy in Ireland, the Court of Appeal has found that delivery drivers can be classed as contractors rather than PAYE employees.  In a case against the Revenue Commissioners, Karshan (Midlands) Ltd, trading as Domino’s Pizza, had challenged an Appeal Commissioner’s finding that delivery drivers working in 2010 and 2011 under “contracts of services” were taxable workers paying PAYE and national insurance.  Karshan’s argument was that the drivers operated under “contracts for services” and as a result were self-employed and responsible for looking after their own tax deductions.  Karshan is owned by…

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