Oireachtas Joint and Select Committees

Wednesday, 15 May 2024

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach

Revenue Commissioners: Discussion

Mr. Niall Cody:

They were delivering on behalf of the same company. We took the case. It went through the tax appeals system, where it was found that they were employees. It went to the High Court, which found that they were employees for tax purposes. It went to the Court of Appeal, which found that they were subcontractors and not employees. We took that to the Supreme Court, which-----

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