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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Using the wind

Don’t bury your head in the sand

Stud losses

Cutting losses

Farming peculiarities

Walk in the woods

Farming property transformation

Farming arrangements

The super complex super deduction

Happy glampers

All change

Horse sense

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READERS' FORUM premium icon

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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026

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to: taxation@lexisnexis.co.uk.

NEWS

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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations

DEADLINE DATES

Deadline dates for September 2026

CASES

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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal

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Julie Butler FCA

Deadline dates for September 2026