Julie Butler FCA is founding director of Butler & Co Alresford Limited. She is the author of Tax Planning for Farm and Land Diversification (Bloomsbury Professional), Equine Tax Planning (ISBN 0406966540), Butler’s Equine Tax Planning (third edition) (Law Brief Publishing) and Stanley: Taxation of Farmers and Landowners (LexisNexis). She is also editor of Farm Tax Brief. Julie can be contacted by email: j.butler@butler-co.co.uk or by phone: 01962 735544.