In the latest edition of Tax Talk, host Donal O’Donovan discusses the Revenue disclosure opportunity to regularise misclassification of self-employment with Aidan Lucey, PwC and Institute Council member; Sarah Waters, Revenue’s Accountant General’s and Strategic Planning Division; and Sinead McNamara, Revenue’s Personal Taxes Policy and Legislation Division.

This disclosure opportunity arises following the Supreme Court judgment in the Karshan case which found that for tax purposes, Domino’s delivery drivers should be classified as employees, not as independent contractors.

In this episode Aidan, Sinead and Sarah talk through the case, the opportunity which now exists for employers and what comes next. You can listen on:

• Spotify:
• Apple Podcasts
• Soundcloud

Revenue has also published Guidelines for Determining Employment Status for Taxation Purposes and further details in relation to the Karshan Disclosure Opportunity.