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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Short shrift

Strange rules, beyond understanding

Cutting losses

Walk in the woods

The super complex super deduction

Happy glampers

Horse sense

The rural lifestyle

Letting lacuna?

Tax for trees

Problem of ownership

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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026

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NEWS

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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations

DEADLINE DATES

Deadline dates for September 2026

CASES

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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation

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Fred Butler

Deadline dates for September 2026