Issues involving whether a worker is engaged under a contract of service (as an employee) or a contract for services (as an independent contractor) occur in a wide range of different legal contexts and have been the subject of many decisions handed down by various bodies over the years. Now, for the first time in recent years, the Irish Supreme Court has delivered a judgment on this issue in the case of Revenue Commissioners v Karshan (Midlands) Limited trading as Domino’s Pizza. Triona Sugrue, knowledge consultant, Dearbhla O’Gorman, senior associate, Colm Byrne, solicitor, and Dharitri Datar, solicitor, at A&L Goodbody examine the case.