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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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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NEWS

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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

DEADLINE DATES

Deadline dates for January 2026

CASES

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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

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Fred Butler

Deadline dates for January 2026