Revenue eBrief No. 004/24

03 January 2024

TDM 04-01-07 Taxation of Couriers is being reviewed as part of the development of detailed guidance on the implications of the Supreme Court judgement in the Karshan (Midlands) Ltd t/a Domino’s Pizza case [2023] IESC 24. TDM 04-01-07 will be updated and published in conjunction with the detailed guidance relating to the Karshan case.