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: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

DEADLINE DATES

Deadline dates for October 2025

CASES

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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Tina Riches

Deadline dates for October 2025