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Julie Butler FCA
Julie Butler
FCA is founding director of Butler
& Co Alresford Limited. She can be contacted
by email:
julie.butler@butler-co.co.uk
or tel:
01962 735544.
ARTICLES
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8
Sale of farm before or after death
With their boots on
A tax-efficient and cost-effective farm purchase
The opportunist farm
Woodlands deferral relief – does it have any value?
If you go into the woods today
Agricultural tenancies under the spotlight
Under the spotlight
Maile v Maile – avoiding farming disputes
Lessons in avoiding farming disputes
Farm partnership cases come to the fore
Detail counts
Construction, aggregates and farming
A rock and a hard place
Importance of quality farm valuations for IHT
Knowing your value
Tax planning around FETF grants and farm equipment
Capital farming
Practical impact of reduced inheritance tax reliefs
Real impact
Tax planning around compulsory purchase orders
Land required
Business property relief denied in Tanner at First-tier Tribunal
Holiday business – BPR denied
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READERS'
FORUM
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
New queries: 5 November 2026
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
MOST POPULAR
This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines