Revenue has urged businesses to consider the implications of a Supreme Court judgement which ruled delivery drivers for a pizza company should be treated as employees and not contractors.
The tax collector said any business which currently engages contractors, sub-contractors or other workers on a self-employment basis should review the nature of the arrangements in light of the ruling.
It added that it provides a range of opportunities for taxpayers to self-review, self-correct or make unprompted qualifying disclosures of any matters. The case related to delivery drivers working in 2010/2011 contracts with Karshan Ltd, trading as Domino's Pizza.
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