Preparing for the private sector IR35 changes from 6 April 2020

About the author

Justine Riccomini began her career in taxation in 1989 at the Inland Revenue in London and Manchester, working in Large Business Employer Compliance for nine years.

After moving into the private sector starting at EY in Leeds, for the next 18 years Justine was responsible for advising clients in all aspects of employment taxation, reward and HR matters at different practices in the North of England and Scotland, culminating in running her own HR and employment taxes consulting business, where she worked with around 90 clients across the UK and a large utilities company in Scotland.

Justine became involved in tax policy after accepting two part-time senior policy adviser roles in the Office of Tax Simplification at HM Treasury, and thereafter she was offered a position in taxation policy at ICAS. Justine's role at ICAS involves studying and analysing employment law and employment tax legislation as well as devolved taxes legislation, attending meetings at HMRC, the Treasury, Revenue Scotland, Scottish Government, Scottish Parliament, Scottish Fiscal Commission, etc. She attends the IR35 Forum on behalf of ICAS.

Justine runs the Scottish Taxes Committee and the Employment Taxes Committee, which report to the ICAS Tax Board, and she sits on the Scottish Taxes Policy Forum, which is a collaboration between ICAS, the CIOT and other expert panellists. Justine also sits as an expert panellist for the AAT employment and pensions panel, the CIPP's Technical Panel, is on the steering committee of the Women in Tax network in West Yorkshire and lectures on taxation at universities and colleges.

Justine writes articles for magazines such as Taxation, Tax Journal, PPPR and other industry and sector publications and presents seminars on taxation at conferences and other related events. She also wrote the ICAS Guide to Scottish Taxes and updates it annually.

This Tax Digest has been written by Justine outside of her role with ICAS and represents Justine's own interpretation of the proposed legislation.