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: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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NEWS

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Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

DEADLINE DATES

Deadline dates for January 2025

CASES

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No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

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Justine Riccomini

Deadline dates for January 2025