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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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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
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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
MOST POPULAR
This week's opinion: 22 January 2026
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