A company operating in the Domino's Pizza franchise has lost a High Court appeal over a finding that its delivery drivers must be treated as PAYE workers rather than self employed. Karshan (Midlands) Ltd, trading as Domino's Pizza, had challenged a Revenue Commissioner's findings that drivers working in 2010/11 under contracts "of" services were taxable workers paying PAYE and national insurance. Karshan had said its contract with the drivers recognises the freedom they have to work when he or she chooses. The Commissioner, in relying on English law on mutual obligations, did not go against Irish law but "rather recognised the necessity to adapt to modern means of engaging workers." Karshan had not discharged the burden to establish the Commissioner misapplied the law in Ireland concerning the concept of mutual obligations, he said.

Source: Irish Examiner December 20, 2019 15:56 UTC