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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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of
8
Tax treatment of farm tenancies
Focus on tenancies
Holiday cottage does not qualify for VAT repayment under DIY housebuilders scheme
You do not qualify
Importance of trading for business property relief
Wedding plans
Tax and political pressure on farming arrangements and tenancies
Under pressure
Vineyards – managing the tax relief on the start-up
The grapevine
Future of farm cottages
Future of farm cottages
Accounts & tax treatment of farming for the environment
Farming for the environment
Existence of a trade in transactions
Focus on trade
Role of the tax adviser in will drafting
Working together
Trust registration for farming partnerships
Clear as mud
Tax planning from the get go
Starting well
Review of the First-tier Tribunal decision in Averdieck
Short shrift
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READERS'
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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