Tina Riches ACA, CTA, heads the national tax function at Smith & Williamson, which involves responsibility for disseminating tax information across the group and ensuring quality control. She trained in audit with a Big Four firm before moving into tax, and has worked for Big Four and small tax consultancy firms. Before joining Smith & Williamson, Riches was technical director of the Chartered Institute of Taxation (CIOT), where she led the institute’s responses to government tax consultations.