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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
Farm lifetime transfers after the budget
Meticulous forward planning
Role of the farm executor after the 2024 autumn Budget
Executor steps up
Q&A : Demetriou v CRC
Julie Butler discusses
Demetriou v CRC
: A step in the wrong direction.
Evolving role of the farm mobile staycations post FHL demise
Farm stay
Labour lifts ban on onshore windfarms
Winds of change
Q&A: Will business property relief come under attack in the October budget?
Julie Butler discusses business property relief.
When does a partnership share just become an asset?
Understanding is all
Using slurry as fertiliser and making silage clamps safe: maximising the tax relief
Fruitful soil
Basic camping pods qualify for capital allowances
Capital pods
Professional valuation of chattels
What’s it worth?
Q&A: Changes announced to agricultural property relief in the 2024 Spring Budget
Julie Butler explains the changes announced to agricultural property relief in the 2024 Spring Budget.
Tax treatment of farm tenancies
Focus on tenancies
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NEWS
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English mayors to have power to set overnight visitor levies
HMRC refines online self-assessment registration service
Temporary zero rate applies to domestic electricity
Guidance on new anti-avoidance information notices
Extend penalty relaxation to people joining MTD next April, says ATT
DEADLINE DATES
Deadline dates for October 2026
CASES
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Offshore company was a contractual shell
Capital repayment was within transactions in securities regime
Underdeclarations wholly attributable to director
Taxpayer was beneficially entitled to the property
Company was controlled in the UK