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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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2
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
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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Readers’ forum: Do we have confirmation?
Readers’ forum: Is UK VAT registration correct?
Readers’ forum: My place or yours?
Readers’ forum: Where is the trade carried on?
New queries: 12 November 2026
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
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Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
MOST POPULAR
This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings