"The case revolved around whether 45 self employed hairdressers who operated via a chain of hair salons run by Kieran Mullin Ltd were in fact supplying services to their client or to the chain of salons? If, as the chain contended, it was the former then the chain was not responsible for accounting for VAT on the services supplied to the client. If it was the latter then the chain was, in effect, supplying the service to the client and should account for VAT on those sales."
If you googled Kirean Mullin Ltd Shout99 you will get a detailed account on the above.
How does the findings here relate to the Irish equivalent?