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: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

DEADLINE DATES

Deadline dates for December 2024

CASES

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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Tina Riches

Deadline dates for December 2024