Justine Riccomini is head of taxation, ICAS. She joined the ICAS tax department in November 2016 and is secretary to the Scottish taxes committee and the employment taxes working group. Prior to this, Justine has specialised in employment taxation and HR management, with the last five years spent running her own consulting business in conjunction with two projects as a policy advisor at the Office of Tax Simplification. Her 19 years in practice was preceded by ten years at HMRC. Email: jriccomini@icas.com; tel: 0131 347 0100.