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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Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble

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to: taxation@lexisnexis.co.uk.

NEWS

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In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation

DEADLINE DATES

Deadline dates for November 2025

CASES

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Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins

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Fred Butler

Deadline dates for November 2025