Justine Riccomini

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

ARTICLES

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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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

DEADLINE DATES

Deadline dates for December 2024

CASES

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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Justine Riccomini

Deadline dates for December 2024