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Justine Riccomini

Justine Riccomini is head of tax (employment and devolved taxes) at ICAS. She can be contacted by email: jriccomini@icas.com.

ARTICLES

An increasingly complex landscape

Ploughing a different furrow?

The devolution revolution

Holiday pain

The homecoming

Calling time on work

Taxi for Uber!

Passport to Pimlico

Flower of Scotland

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12

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Tax tip: Should private clients pay additional NICs on a voluntary basis? Readers’ forum: Implications of reversed pre-Budget pension withdrawals Readers’ forum: What is the best way to structure sale of retail business? Readers’ forum: Unclear guidance on tax treatment of grants Readers’ forum: Will container business need to register for Irish VAT?

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NEWS

HMRC scraps plan to collect employee working hours data Accountants are not ready for digitalisation Independent schools’ VAT challenge to be heard in April Proposals to tax pension pots will cause problems Number of farms affected by reforms must be clarified

Third slide

Deadline dates: 6 February 2025

CASES

HMRC has no duty to monitor taxpayer’s income Accommodation supply was not a designated travel service Arrangements were within condition A Annexe was suitable for use as a dwelling Want of form does not invalidate determination

MOST POPULAR

Employment tribunal decision on IR35 and employer National Insurance Boarding services provision in independent schools Osmond and Allen 3: the other issues Scottish Budget 2025-26 This week's opinion: 6 February 2025

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