Irish Revenue has issued eBrief No. 140/24 on new guidance regarding the determination of employment status for taxation purposes. --- Revenue eBrief No. 140/24 Revenue Guidelines for Determining Employment Status for Taxation purposes A new Tax and Duty Manual (TDM) has been created to outline the implications for determining employment status for taxation purposes arising from the Supreme Court judgement in the Karshan case. The TDM, Part 05-01-30 'Revenue Guidelines for Determining employment Status for Taxation purposes', outlines the five-step decision-making framework that businesses are required to use to determine whether a worker is an employee or self-employed for taxation...