Fred Butler

Fred Butler ATT is tax director of Butler & Co Alresford Limited. He can be contacted by email: fred.butler@butler-co.co.uk and tel: 01962 735544.

ARTICLES

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Knowing your value

Land required

Holiday business – BPR denied

Meticulous forward planning

Executor steps up

My claim for your tax bill

Wedding plans

The grapevine

Future of farm cottages

Focus on trade

Short shrift

Strange rules, beyond understanding

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READERS' FORUM premium icon

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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026

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NEWS

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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments

DEADLINE DATES

Deadline dates for March 2026

CASES

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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met

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Fred Butler

Deadline dates for March 2026