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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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of
2
Importance of quality farm valuations for IHT
Knowing your value
Tax planning around compulsory purchase orders
Land required
Business property relief denied in Tanner at First-tier Tribunal
Holiday business – BPR denied
Farm lifetime transfers after the budget
Meticulous forward planning
Role of the farm executor after the 2024 autumn Budget
Executor steps up
My claim for your tax bill!
My claim for your tax bill
Importance of trading for business property relief
Wedding plans
Vineyards – managing the tax relief on the start-up
The grapevine
Future of farm cottages
Future of farm cottages
Existence of a trade in transactions
Focus on trade
Review of the First-tier Tribunal decision in Averdieck
Short shrift
SDLT and IHT planning for farmers and other trading partnerships
Strange rules, beyond understanding
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READERS'
FORUM
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
MOST POPULAR
This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted