Update following judgment delivered in The Revenue Commissioners v. Karshan (Midlands) Ltd. t/a Domino's Pizza
Update following judgment delivered in The Revenue Commissioners v. Karshan (Midlands) Ltd. t/a Domino’s Pizza Last Friday, (20/10/2023), the Supreme Court delivered an important judgment on the key factors to be considered when classifying an individual’s employment status for income tax purposes. The detailed judgment was delivered by Mr. Justice Brian Murray in The Revenue […]
Revenue eBrief No. 232/23 – Enhanced Reporting Requirements
Revenue eBrief No. 232/23 27 October 2023 Enhanced Reporting Requirements From 1 January 2024, employers who pay any of the expenses/benefits below to their employees will be required to report those benefits to Revenue. Travel and Subsistence Small Benefit Exemption Remote Working Daily Allowance To report these expenses/benefits, Employers and Agents will need Enhanced Reporting […]