Justine Riccomini

Justine Riccomini

Justine specialises in Sco tti sh and devolved taxes, employment taxes and is the lead editor of CA.TAX. Justi ne spent nine years at HMRC from 1989, worked in private practi ce (including running her own tax and HR consultancy) for the next 17 years and has worked in tax policy at the OTS and ICAS ever since.

Devolution

Justine Riccomini and Joanne Walker explain the implications of partially devolving income tax to Scotland and Wales for UK employers when preparing PSAs