Libby James

Libby James ACA CTA is tax and accounts associate of Butler & Co Alresford Limited. She can be contacted by email: libby.james@butler-co.co.uk or tel: 01962 735544.

ARTICLES

Detail counts

A rock and a hard place

Land required

Holiday business – BPR denied

Filing your claims

Farm stay

Capital pods

Focus on tenancies

In the spotlight

New for old

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READERS' FORUM premium icon

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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

DEADLINE DATES

Deadline dates for February 2026

CASES

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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

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Libby James

Deadline dates for February 2026