Court decision on when workers are employees is significant for farmers

For farmers and other businesses, a more cautious approach should be taken to make sure that those non-employees working for you are correctly regarded as non-employees

The document recognizes the evolving nature of working arrangements and the increasingly complex legal regimes in which they operate. Picture: iStock

An important tax case was decided a few weeks ago that has ramifications across the whole economy. 

The Supreme Court effectively ended a dispute that was going on for many years between the Revenue on one side and an employer on the other, that employer being Karshan (Midlands) Ltd. t/a Domino’s Pizza. The case was concerned with whether the delivery drivers were independent contractors under a “contract for service” and taxable under Schedule D of the Taxes Consolidation Act 1997, or employees under a “contract of service”, and taxable under Schedule E of that Act (PAYE).