Tina Riches

Tina Riches is a volunteer for TaxAid, the Chartered Institute of Taxation and Cambridge Online. Before retiring, she was national tax partner at Smith & Williamson and before that, technical director at the CIOT.

ARTICLES

Dig deep, climb high

A challenge with altitude

Impending changes to capital gains relief for only or main residence

Reviewed by TINA RICHES, technical director (cross-cutting), CIOT

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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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Tina Riches

Deadline dates for January 2025