Fred Butler

Fred Butler ATT is tax director of Butler & Co Alresford Limited, The Old Stables, Sutton Manor Farm, Bishop’s Sutton, Alresford, Hampshire, SO24 0AA. He can be contacted by tel: 01962 735544 and email: fred.butler@butler-co.co.uk.

ARTICLES

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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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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

DEADLINE DATES

Deadline dates for October 2025

CASES

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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Fred Butler

Deadline dates for October 2025