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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
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
Paddocks and meadows with main residence
Horse sense
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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