I'm not giving any tips to her (4)

I believe the answer is:

inga

'her' is the definition.

'i'm not giving any tips' is the wordplay.
'tips' suggests taking the first letters (tip can refer to the top end of something).
The first letters of 'im not giving any' is 'INGA'.

'to' acts as a link.

(Another definition for inga that I've seen is " Name; gain (anag.)".)

I've seen this clue in The Irish Times.

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