Irish Taxation Institute: Educating, Developing and Representing

We have included links to useful cases on the subject of employed v self-employed that are publicly available.  For other cases, case references will be provided - ITR in this context refers to the Irish Tax Reports.

• 2011 - High Court Rules on Contract of/for Service
• 2008 - Minister for Agriculture & Food v Barry and Ors HC 2008 
• 1999 - Sean Tierney v An Post HC  
• 1997 - Henry Denny and Sons (Ireland) Ltd v Minister for Social Welfare SC 5 ITR 238
• 1984 - The Sunday Tribune Ltd (in liquidation) HC 

• TaxFax 11 June 2010 - TALC Audit Update
• TaxFax 11 December 2009 - Update on SW Regional Meeting
• TaxFax 2 October 2009  - Update on BMW Regional Meeting
• TALC Audit 15 September 2009
• TaxFax 26 June 2009 - Update on SW Regional Meeting
• TaxFax 19 June 2009 - TALC Audit
• TaxFax 8 May 2009 - TALC Audit Update
   

TaxFax 28 January 2011

TaxFax 14 January 2011

TaxRelay June 2010 edition - Focus on Locums

TaxRelay December 2009 edition - Revenue Roundup - Tax Briefing 82

TaxRelay October 2009 edition -  Medical Locums - The Story so Far 

December 2009 - Seminar "Employed v Self-Employed - Update following Appeal Commissioners' Decision" by Suzanne Kelly, Tax Chambers and Jim O' Hara, O'Hara Dolan & Co

November 2009 - Seminar "Employed v Self-Employed" by David Clancy, Clancy & Associates and Mark Barrett, Moore Stephens Nathans.  A free TaxCast of David Clancy's seminar is available to members. Click here to access. (Please note that you must be logged in to access this page)  

Revenue letter to GPs on self-correction - February 2011

eBrief No. 8/11 Taxation of Doctors engaged by General Practitioners (GPS) and Form P35 Filing Deadline

Revenue letter setting out overview of Revenue's approach to locums

Code of Practice in Determining Employment or Self-employment Status of Individuals

Tax Briefing 82: Individuals described as 'locums' engaged in the fields of medicine, health care and pharmacy