Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
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
Go to page
of
2
SDLT and IHT planning for farmers and other trading partnerships
Strange rules, beyond understanding
Naghshineh: Significant sideways losses denial upheld
Cutting losses
Importance of the commercial use of woodlands
Walk in the woods
Happy glampers 2 and the ‘Line of Duty’ debate
The super complex super deduction
Tax efficiency of holiday accommodation, glamping and incorporation
Happy glampers
Paddocks and meadows with main residence
Horse sense
Purchase, sale or disposal of a ‘lifestyle farm’
The rural lifestyle
Holdover relief on a let cottage if transferred with agricultural land
Letting lacuna?
Tax on woodlands
Tax for trees
Understanding business property ownership
Problem of ownership
Show
12
--
12
24
36
48
60
Results
Go to page
of
2
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
New queries: 25 June 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
Read All
Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
MOST POPULAR
Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years