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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 heritage asset tax relief
Heritage farming
Capital allowances and wind farms
Using the wind
Farming partnerships – are they caught for trust registration?
Don’t bury your head in the sand
HMRC removes TBA agreement on stud losses
Stud losses
Naghshineh: Significant sideways losses denial upheld
Cutting losses
Impact of basis period reform for farmers
Farming peculiarities
Importance of the commercial use of woodlands
Walk in the woods
Repurposing farm buildings into holiday accommodation
Farming property transformation
Tax and farming arrangements
Farming arrangements
Happy glampers 2 and the ‘Line of Duty’ debate
The super complex super deduction
Tax efficiency of holiday accommodation, glamping and incorporation
Happy glampers
Tax and subsidy changes for farms
All change
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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