Irish Revenue has issued eBrief No. 172/25 on a new Tax and Duty Manual (TDM), Karshan Disclosure Opportunity Guidance, which provides guidance on the settlement arrangements arising from the Supreme Court decision in October 2023 in the case of 'The Revenue Commissioners v Karshan (Midlands) Ltd. trading as Domino's Pizza. The judgment provided employers with further clarity regarding the correct approach to employment classification for tax purposes. The issue in the case was that employe…