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Revenue Commissioners v Karshan   flag  1

[2023] IESC 24
Supreme Court of Ireland
Republic of Ireland
20th October, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Connective Energy Holdings Ltd v Energia Group ROI Holdings DAC (Approved) [2024] IEHC 23 High Court of Ireland Republic of Ireland 18 Jan 2024 BAILII flag

Legislation Cited

Legislation Name Provision
Social Welfare (Consolidation) Act 1981 s5
Social Welfare (Consolidation) Act 1993
Taxes Consolidation Act 1997 s112
Food Hygiene Regulations 1950

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
E Tu Inc v Rasier Operations BV [2022] NZEmpC 192; (2022) 19 NZELR 475; (2022) 11 NZELC 79-155 New Zealand Employment Court New Zealand 25 Oct 2022 NZLII flag 12
HMRC v Atholl House Productions Ltd [2022] EWCA Civ 501 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Apr 2022 BAILII flag 14
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1; (2022) 275 CLR 165; (2022) 398 ALR 404; (2022) 96 ALJR 89; (2022) 312 IR 1; (2022) 178 ALD 304 High Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 324
Future of employment: purposive interpretation and the role of contract after Uber (2022) 85 MLR 787 Malaysia circa 2022 flag 2
HMRC v Professional Game Match Officials Ltd [2021] EWCA Civ 1370 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Sep 2021 BAILII flag 9
Coulson and Phillips LJJ) [2021] EWCA Civ 952; [2022] ICR 84 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Jun 2021 BAILII flag 5
Lee v Revenue Commissioners [2021] IECA 114 Irish Competition Authority Republic of Ireland 16 Apr 2021 BAILII flag 16
Uber BV v Aslam [2021] UKSC 5; [2021] 4 All ER 209; [2021] ICR 657; [2021] WLR 108 United Kingdom Supreme Court United Kingdom 19 Feb 2021 BAILII flag 71
Morrissey v Health Service Executive [2020] IESC 6 Supreme Court of Ireland Republic of Ireland 19 Mar 2020 BAILII flag 21
Karshan (Midlands) Ltd v Revenue Commissioners [2019] IEHC 894 High Court of Ireland Republic of Ireland 20 Dec 2019 BAILII flag 4
[2019] 2 Ir 529 [2019] 2 IR 529 circa 2019 1
Minister for Education and Skills v The Labour Court [2018] IESC 52 Supreme Court of Ireland Republic of Ireland 1 Nov 2018 BAILII flag 1
Pimlico Plumbers Ltd v Smith [2018] UKSC 29; [2018] 4 All ER 641; [2018] ICR 1511; [2018] IRLR 872 United Kingdom Supreme Court United Kingdom 13 Jun 2018 BAILII flag 46
Law Society of Ireland v Motor Insurers Bureau of Ireland [2017] IESC 31 Supreme Court of Ireland Republic of Ireland 25 May 2017 BAILII flag 60
Pimlico Plumbers v Smith [2017] EWCA Civ 51; [2017] ICR 657; [2017] IRLR 323 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Feb 2017 BAILII flag 32
McKayed v Forbidden City Ltd [2016] IEHC 722; [2017] ELR 57 High Court of Ireland Republic of Ireland 16 Nov 2016 BAILII flag 5
Windle v Secretary of State for Justice [2016] EWCA Civ 459; [2017] 3 All ER 568; [2016] ICR 721 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 May 2016 BAILII flag 33
DPP v JC [2015] IESC 31 Supreme Court of Ireland Republic of Ireland 15 Apr 2015 BAILII flag 51
Mutuality of Obligation Before the Irish Courts (2014) 11 (2) Irish Employment Law Journal 44 Irish Employment Law Journal Republic of Ireland circa 2014 flag 1
Quashie v Stringfellow Restaurants Ltd [2012] EWCA Civ 1735; [2013] IRLR 99 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2012 BAILII flag 50
Weight Watchers (UK) Ltd v Revenue & Customs Commissioners [2011] UKUT 433; [2011] All ER (D) 229 United Kingdom Upper Tribunal United Kingdom 14 Oct 2011 BAILII flag 13
Brightwater Selection (Ireland) Ltd v Minister for Social and Family Affairs [2011] IEHC 510 High Court of Ireland Republic of Ireland 27 Jul 2011 BAILII flag 7
Autoclenz Ltd v Belcher [2011] UKSC 41; [2011] 4 All ER 745; [2011] ICR 1157; [2011] IRLR 820 United Kingdom Supreme Court United Kingdom 27 Jul 2011 BAILII flag 165
Mansoor v Minister for Justice, Equality and Law Reform [2011] 1 IR 562 circa 2011 2
Minister for Agriculture v Barry [2008] IEHC 216; [2009] 1 IR 215 High Court of Ireland Republic of Ireland 7 Jul 2008 BAILII flag 13
Cork County Council v Shackleton [2007] IEHC 334 High Court of Ireland Republic of Ireland 12 Oct 2007 BAILII flag 20
Consistent Group Ltd v Kalwak [2007] UKEAT 0535_06_1805; [2007] IRLR 560 Employment Appeals Tribunal United Kingdom 18 May 2007 BAILII flag 33
James v London Borough of Greenwich [2006] UKEAT 0006_06_2112; [2007] ICR 577; [2007] IRLR 168 Employment Appeals Tribunal United Kingdom 21 Dec 2006 BAILII flag 31
Prater v Cornwall County Council [2006] EWCA Civ 102; [2006] 3 All ER 1013; [2006] All ER (D) 358; [2006] ICR 731; [2006] IRLR 362 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Feb 2006 BAILII flag 58
Cotswold Developments Construction Ltd v Williams [2005] UKEAT 0457_05_2112; [2006] IRLR 181 Employment Appeals Tribunal United Kingdom 21 Dec 2005 BAILII flag 65
Castleisland Cattle Breeding Society Ltd v Minister for Social and Family Affairs [2004] IESC 40; [2004] 4 IR 150 Supreme Court of Ireland Republic of Ireland 15 Jul 2004 BAILII flag 23
Forstaff Pty Ltd v Chief Commissioner of State Revenue [2004] NSWSC 573; (2004) 144 IR 1; (2004) 56 ATR 302 Supreme Court of New South Wales Australia - New South Wales 8 Jul 2004 AustLII flag 60
Stephenson v Delphi Diesel Systems [2003] ICR 471 United Kingdom circa 2003 flag 51
Stevedoring and Haulage Service Ltd v Fuller [2001] EWCA Civ 651; [2001] Emp LR 690; [2001] IRLR 627 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 May 2001 BAILII flag 44
Montgomery v Johnson Underwood Ltd [2001] EWCA Civ 318; (2001) 51 IPR 650; [2001] EMLR 654; [2001] All ER (D) 101; [2001] Emp LR 405; [2001] IRLR 269; [2001] ICR 819 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2001 BAILII flag 115
Carmichael v National Power plc [1999] AC 2042 United Kingdom circa 1999 LexisNexis / Westlaw flag 2
Clark v Oxfordshire Health Authority [1997] EWCA Civ 3035; [1998] IRLR 125; (1998) 41 BMLR 18 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Dec 1997 BAILII flag 100
Henry Denny & Sons (Ireland) Ltd v Minister for Social Welfare [1997] IESC 9; [1998] 1 IR 34 Supreme Court of Ireland Republic of Ireland 1 Dec 1997 BAILII flag 107
Yuen v The Royal Hong Kong Golf Club [1997] UKPC 40; [1998] ICR 131 Privy Council United Kingdom 28 Jul 1997 BAILII flag 18
McMeechan v Secretary of State for Employment [1996] EWCA Civ 1166; [1997] ICR 549; [1997] IRLR 353 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Dec 1996 BAILII flag 69
Henry Denny & Sons (Ireland) Ltd v Minister for Social Welfare [1996] 1 ILRM 418 Republic of Ireland circa 1996 flag 1
Coindealbhain (Insp of Taxes) v Mooney [1990] 1 IR 422 circa 1990 5
McLeod v Hellyer Brothers [1987] IRLR 232 United Kingdom circa 1987 flag 20
DPP v McLoughlin [1986] IR 355 circa 1986 4
Sunday Tribune Ltd (in Liquidation), Re [1984] IEHC 2; [1984] IR 505 High Court of Ireland Republic of Ireland 26 Sep 1984 BAILII flag 11
O'Kelly v Trusthouse Forte plc [1984] QB 90; [1983] 3 All ER 456; [1983] IRLR 369; [1983] ICR 728; [1983] 3 WLR 605 United Kingdom circa 1984 LexisNexis / Westlaw flag 168
Nethermere (St Neots) Ltd v Gardiner [1984] ICR 612; [1984] IRLR 240 United Kingdom circa 1984 flag 1
Mara v Hummingbird [1982] ILRM 421 Republic of Ireland circa 1982 flag 70
Dare v Dietrich [1979] FCA 47; (1979) 37 FLR 175; (1979) 26 ALR 18 Federal Court of Australia Australia - Commonwealth 21 Aug 1979 AustLII flag 33
Airfix Footwear Ltd v Cope [1978] IRLR 396; [1978] ICR 1210 United Kingdom circa 1978 flag 25
Cross v Redpath Dorman Long (Contracting) Ltd [1978] ICR 730 United Kingdom circa 1978 flag 3
Beloff v Pressdram Ltd [1973] 1 All ER 241; [1973] RPC 765 United Kingdom circa 1973 LexisNexis flag 70
Market Investigations Ltd v Minister of Social Security [1969] 2 QB 173; [1968] 3 All ER 732; [1969] 2 WLR 1 United Kingdom circa 1969 LexisNexis / Westlaw flag 4
Roche v Kelly [1969] IR 100 circa 1969 3
Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1967] EWHC QB 3; [1968] 2 QB 497; [1968] 1 All ER 433; [1968] 2 WLR 775 High Court of England and Wales United Kingdom - England and Wales 8 Dec 1967 BAILII flag 398
Whittaker v Minister of Pensions and National Insurance [1967] 1 QB 156; [1966] 3 All ER 531 United Kingdom circa 1967 LexisNexis / Westlaw flag 13
Zuijs v Wirth Brothers Pty Ltd [1955] HCA 73; (1955) 93 CLR 561; [1956] ALR 123 High Court of Australia Australia - Commonwealth 15 Dec 1955 AustLII flag 369
Denham v Midland Employers Mutual Assurance Ltd [1955] 2 QB 437; [1955] 2 All ER 561 United Kingdom circa 1955 LexisNexis / Westlaw flag 69
Scheepvaart N v v Slatford [1953] 1 QB 248; [1952] 1 All ER 314 United Kingdom circa 1953 LexisNexis / Westlaw flag 126
United States v Silk 331 US 704; 91 L Ed 1757; 67 SCt 1463 United States Supreme Court United States 16 Jun 1947 WorldLII flag 182
Montreal v Montreal Locomotive Works [1946] UKPC 44; [1947] 1 DLR 161; [1946] 3 WWR 748 Privy Council Canada 24 Oct 1946 BAILII flag 94
Short v J & W Henderson Ltd [1946] SC (HL) 24 House of Lords United Kingdom - Scotland circa 1946 flag 11
Chadwick v Pioneer Private Telephone Co Ltd [1941] 1 All ER 522 United Kingdom circa 1941 LexisNexis flag 13
Graham v Minister for Industry and Commerce [1933] IR 156 circa 1933 5
Scanlon v Hartlepool Seatonia Steamship Co (No 2) [1929] IR 99 circa 1929 2
Hughes v Quinn [1917] 2 IR 442 circa 1917 1
Simmons v Heath Laundry Co [1910] UKLawRpKQB 33; 1910 1 KB 543 United Kingdom 4 Mar 1910 CommonLII flag 42
Turner v Sawdon & Co [1901] UKLawRpKQB 154; [1901] 2 KB 653 United Kingdom 9 Jul 1901 CommonLII flag 26
Yewens v Noakes [1880] UKLawRpKQB 25; (1880) 6 QBD 530 United Kingdom 16 Mar 1880 CommonLII flag 44
1 Ilrm 418 1 ILRM 418 Republic of Ireland flag 1

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