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: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

DEADLINE DATES

Deadline dates for February 2026

CASES

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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

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Fred Butler

Deadline dates for February 2026