Fred Butler

Fred Butler MSc 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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With their boots on

The opportunist farm

If you go into the woods today

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

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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026

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NEWS

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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords

DEADLINE DATES

Deadline dates for October 2026

CASES

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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

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Fred Butler

Deadline dates for October 2026