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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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2
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
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READERS'
FORUM
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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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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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In brief: 23 October 2025
VAT error correction notice updated
This week's opinion: 23 October 2025
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence