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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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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NEWS

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In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records Tax policy can help deliver net zero emissions Voluntary office-holders' expenses

DEADLINE DATES

Deadline dates for June 2024

CASES

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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

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Tina Riches

Deadline dates for June 2024