In Karshan (Midlands) Limited Trading as Domino’s Pizza v The Revenue Commissioners¹ the appellant appealed the High Court’s decision that pizza delivery drivers working for the Domino’s Pizza franchise were employees. The Court of Appeal overturned the High Court’s decision in a two-to-one majority judgment on 31^st May 2022, finding that the delivery drivers were self-employed independent contractors and not employees.

Facts: The background to this case involved a decision by the Revenue Commissioners (“Revenue”) that the appellant’s pizza delivery drivers should be treated as employees for PAYE purposes. The appellant’s position was that its delivery drivers were independent contractors who were responsible for their own tax affairs. The Tax Appeal Commissioner (“Commissioner”) agreed with Revenue and the High Court upheld the Commissioner’s decision in full.

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