Julie Butler FCA is founding director of Butler & Co Alresford Limited. She is the author of Tax Planning for Farm and Land Diversification (Bloomsbury Professional), Equine Tax Planning SBN: 0406966540, Butler’s Equine Tax Planning (third edition) (Law Brief Publishing), Stanley: Taxation of Farmers and Landowners (LexisNexis) and editor of Farm Tax Brief. She can be contacted by email: julie.butler@butler-co.co.uk.