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  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Furnished holiday lets and IHT relief.pdf</loc>
    <lastmod>2010-02-24T19:06:56Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Furnished Holiday Lettings - or Businesses.pdf</loc>
    <lastmod>2010-02-24T19:07:04Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Furnished holiday lettings.pdf</loc>
    <lastmod>2010-02-24T19:07:19Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Going, going gone retirement relief.pdf</loc>
    <lastmod>2010-03-22T19:13:16Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Going, going gone....retirement relief.pdf</loc>
    <lastmod>2010-02-24T19:07:13Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Grant of an agricultural tenancy.pdf</loc>
    <lastmod>2010-02-24T19:07:18Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Gravel Money.pdf</loc>
    <lastmod>2010-02-24T19:07:10Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Heritage property.pdf</loc>
    <lastmod>2010-02-24T19:07:06Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Heritage Protection.pdf</loc>
    <lastmod>2010-02-24T19:06:44Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/High noon down on the farm.pdf</loc>
    <lastmod>2010-02-24T19:06:48Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/HMRC campaign to solve tax leakage on property.pdf</loc>
    <lastmod>2010-02-24T19:07:03Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Hobby Farming Rules - Avoiding the traps and the loss of future IHT and CGT reliefs.pdf</loc>
    <lastmod>2010-02-24T19:07:08Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Hope value and death.pdf</loc>
    <lastmod>2010-02-24T19:06:36Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Horse &amp;amp; Hound - Am I affected by current tax breaks.pdf</loc>
    <lastmod>2010-04-13T08:31:00Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Horses for courses.pdf</loc>
    <lastmod>2010-02-24T19:06:28Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Horses-for-courses.pdf</loc>
    <lastmod>2010-03-22T19:11:44Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/IAS41 - Will the Revenue be fair.pdf</loc>
    <lastmod>2010-02-24T19:07:09Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/IAS41-Will-the-Revenue-be-fair.pdf</loc>
    <lastmod>2010-03-22T19:12:11Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/If I were a rich man.pdf</loc>
    <lastmod>2010-04-21T18:06:07Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/IHT planning in a recession.pdf</loc>
    <lastmod>2010-02-24T19:06:33Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/IHT Planning.pdf</loc>
    <lastmod>2010-02-24T19:06:34Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/IHT-planning-in-a-recession.pdf</loc>
    <lastmod>2010-03-22T19:12:22Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/IHT-Planning.pdf</loc>
    <lastmod>2010-03-22T19:12:23Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Irish -equine-tax-advantages_putting-the-boot-into the-UK-system.pdf</loc>
    <lastmod>2010-04-21T18:06:29Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Is it time to sell those nuggets in your fields of gold.pdf</loc>
    <lastmod>2010-02-24T19:06:35Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Is-it-time-to-sell-those-nuggets-in-your-field-of-gold.pdf</loc>
    <lastmod>2010-03-22T19:12:24Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/It</loc>
    <lastmod>2010-02-24T19:07:11Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Its not a hobby.pdf</loc>
    <lastmod>2010-03-22T19:13:12Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/KPIs ES5 and the tax adviser.pdf</loc>
    <lastmod>2010-02-24T19:07:05Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/KPIs-ES5-and-the-tax-adviser.pdf</loc>
    <lastmod>2010-03-22T19:12:10Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Land and tax planning.pdf</loc>
    <lastmod>2010-02-24T19:06:34Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Land buildings and rollover relief.pdf</loc>
    <lastmod>2010-03-22T19:13:17Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Land, buildings and rollover relief.pdf</loc>
    <lastmod>2010-02-24T19:07:13Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Land-and-tax-planning.pdf</loc>
    <lastmod>2010-03-22T19:12:22Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Loose End - Unrecorded shooting income.pdf</loc>
    <lastmod>2010-02-24T19:06:57Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Loose Ends - Milk quota and a fungible asset.pdf</loc>
    <lastmod>2010-02-24T19:07:19Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/LooseEnd_Milk-quota-and-a-fungible-asset.pdf</loc>
    <lastmod>2010-03-22T19:13:27Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/LooseEnd_Unrecorded-shooting-income.pdf</loc>
    <lastmod>2010-03-22T19:12:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Maximising FHL benefits.pdf</loc>
    <lastmod>2010-02-24T19:06:37Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Maximising the effciency of income and capital tax losses.pdf</loc>
    <lastmod>2010-02-24T19:06:43Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Mineral Royalties (Farming Group News).pdf</loc>
    <lastmod>2010-02-24T19:07:11Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Mineral Royalties (Taxation).pdf</loc>
    <lastmod>2010-02-24T19:07:16Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Negligible Value Claim - Worth next to Nothing.pdf</loc>
    <lastmod>2010-02-24T19:06:34Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Negligible-Value-Claim-Worth-Next-To-Nothing.pdf</loc>
    <lastmod>2010-03-22T19:12:26Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Neither a borrower or a lender be.pdf</loc>
    <lastmod>2010-02-24T19:07:05Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Neither-a-borrower-or-a-lender-be.pdf</loc>
    <lastmod>2010-03-22T19:12:07Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Nursing the damaged foot.pdf</loc>
    <lastmod>2010-02-24T19:06:54Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Nursing-the-damaged-foot.pdf</loc>
    <lastmod>2010-03-22T19:12:48Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Opt to Tax - Action Last year as a teenager - BNA International.pdf</loc>
    <lastmod>2010-03-22T19:12:01Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Out of the Woods.pdf</loc>
    <lastmod>2010-02-24T19:06:31Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Out-of-the-Woods.pdf</loc>
    <lastmod>2010-03-22T19:12:18Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Passing down the family farm - CAP reform.pdf</loc>
    <lastmod>2010-02-24T19:07:11Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Passing-down-the-family-farm_CAP-reform.pdf</loc>
    <lastmod>2010-03-22T19:13:12Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Plan now to safeguard your farm.pdf</loc>
    <lastmod>2010-02-24T19:06:34Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Poohsticks.pdf</loc>
    <lastmod>2010-04-21T18:06:36Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Property Developers - they are interesting varied and demanding.pdf</loc>
    <lastmod>2010-02-24T19:07:05Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Property tax tips.pdf</loc>
    <lastmod>2010-02-24T19:07:11Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Property valuations and disposals - practical tax planning.pdf</loc>
    <lastmod>2010-02-24T19:07:12Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Protecting Farms post a flurry (or slurry!) of IHT cases - Arnander, McCall, Earl of Balfour.pdf</loc>
    <lastmod>2010-06-16T18:09:35Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Protecting goals.pdf</loc>
    <lastmod>2010-02-24T19:06:43Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Protecting potential Development Value from IHT and CGT.pdf</loc>
    <lastmod>2010-06-16T18:09:33Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Protecting the farmhouse.pdf</loc>
    <lastmod>2010-02-24T19:07:19Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Put out to stud.pdf</loc>
    <lastmod>2010-02-24T19:06:31Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Q&amp;amp;A Taxing Situation.pdf</loc>
    <lastmod>2010-02-24T19:07:01Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Quota tips and traps.pdf</loc>
    <lastmod>2010-02-24T19:07:07Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Quota-tips-and-traps.pdf</loc>
    <lastmod>2010-03-22T19:13:10Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Quotas - practical tax planning.pdf</loc>
    <lastmod>2010-02-24T19:07:12Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Racehorse owners and VAT(2006).pdf</loc>
    <lastmod>2010-02-24T19:06:29Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Racehorse owners and VAT.pdf</loc>
    <lastmod>2010-02-24T19:06:31Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Raising the Bar.pdf</loc>
    <lastmod>2010-02-24T19:07:04Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Reclaim the land (and the tax).pdf</loc>
    <lastmod>2010-02-24T19:07:11Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Retiring partners - should a farmer ever retire.pdf</loc>
    <lastmod>2010-02-24T19:07:14Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/SFP and quota - CGT treatment and potential loss claims.pdf</loc>
    <lastmod>2010-02-24T19:06:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Sheltering Development Profits.pdf</loc>
    <lastmod>2010-02-24T19:07:00Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Sheltering investments from inheritance tax.pdf</loc>
    <lastmod>2010-02-24T19:07:01Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Shooting - Shoot Tax.pdf</loc>
    <lastmod>2010-02-24T19:06:57Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Shooting under attack from the VATman.pdf</loc>
    <lastmod>2010-02-24T19:06:57Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Should I declare my livery income to the taxman.pdf</loc>
    <lastmod>2010-04-21T18:06:02Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Sideways Swipe At Farming.pdf</loc>
    <lastmod>2010-02-24T19:06:45Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Single farm payments.pdf</loc>
    <lastmod>2010-02-24T19:07:05Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Snakes and ladders.pdf</loc>
    <lastmod>2010-02-24T19:06:45Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Stud Farms - Can They Obtain Inheritance Tax Relief.pdf</loc>
    <lastmod>2010-02-24T19:06:28Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Stud-Farms_Can-They-Obtain-Inheritance-Tax-Relief.pdf</loc>
    <lastmod>2010-03-22T19:11:41Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax advantages drive desire for change.pdf</loc>
    <lastmod>2010-02-24T19:06:43Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax and horseracing - dont fall at the first hurdle.pdf</loc>
    <lastmod>2010-02-24T19:06:30Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax Attack on Duality.pdf</loc>
    <lastmod>2010-02-24T19:06:28Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax attacks on game shooting (South East Farmer).pdf</loc>
    <lastmod>2010-02-24T19:06:57Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax efficient sponsorship and business networks - Can a businessman obtain tax relief on sponsopship and general networking.pdf</loc>
    <lastmod>2010-02-24T19:06:58Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax efficient UK holiday lets.pdf</loc>
    <lastmod>2010-02-24T19:07:06Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax impact of FBT.pdf</loc>
    <lastmod>2010-02-24T19:06:58Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax Marriage between land and trading vehicle.pdf</loc>
    <lastmod>2010-02-24T19:07:00Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax Planning and the</loc>
    <lastmod>2010-02-24T19:06:58Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax Planning and the Overage.pdf</loc>
    <lastmod>2010-03-22T19:12:57Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax planning and unlawful dividends.pdf</loc>
    <lastmod>2010-02-24T19:07:00Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax planning around the</loc>
    <lastmod>2010-02-24T19:07:00Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax planning around the recession for the small UK business.pdf</loc>
    <lastmod>2010-03-22T19:12:00Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax planning for farmhouses after the Higginson and Antrobus cases.pdf</loc>
    <lastmod>2010-02-24T19:07:11Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax planning for married couples and the Civil Partnerships Bill.pdf</loc>
    <lastmod>2010-02-24T19:07:09Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax Planning in a Recession - How to Make a Tax Advantage in the Reccession.pdf</loc>
    <lastmod>2010-02-24T19:07:00Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax Planning in the Recession - Transferring Assets to the Next Generation.pdf</loc>
    <lastmod>2010-02-24T19:07:00Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-advantages-drive-desire-for-change.pdf</loc>
    <lastmod>2010-03-22T19:12:38Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-and-horseracing_dont-fall-at-the-first-hurdle.pdf</loc>
    <lastmod>2010-03-22T19:11:52Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-Attack-on-Duality.pdf</loc>
    <lastmod>2010-03-22T19:11:46Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-attacks-on-game-shooting_SouthEastFarmer.pdf</loc>
    <lastmod>2010-03-22T19:12:57Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-efficient-sponsorship-and-business-networks.pdf</loc>
    <lastmod>2010-03-22T19:11:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-efficient-UK-holiday-lets.pdf</loc>
    <lastmod>2010-03-22T19:13:12Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-free accomodation.pdf</loc>
    <lastmod>2010-02-24T19:07:10Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-free-accomodation.pdf</loc>
    <lastmod>2010-03-22T19:13:12Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-impact-of-FBT.pdf</loc>
    <lastmod>2010-03-22T19:13:03Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-planning-and-unlawful-dividends.pdf</loc>
    <lastmod>2010-03-22T19:12:00Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-planning-for-farmhouses-after-the-Higginson-and-Antrobus-cases.pdf</loc>
    <lastmod>2010-03-22T19:13:14Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-planning-for-married-couples-and-the-Civil-Partnerships-Bill.pdf</loc>
    <lastmod>2010-03-22T19:12:10Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Taxation of woodlands and forestry - 45.pdf</loc>
    <lastmod>2010-02-24T19:07:10Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Taxation-of-woodlands-and-forestry.pdf</loc>
    <lastmod>2010-03-22T19:13:12Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Taxman</loc>
    <lastmod>2010-02-24T19:06:34Z</lastmod>
  </url>
  <url>
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    <loc>http://www.butler-co.co.uk/articles/The</loc>
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    <loc>http://www.butler-co.co.uk/articles/The best of both worlds - retirement relief.pdf</loc>
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    <loc>http://www.butler-co.co.uk/articles/The Irish equine tax advantage - putting the hoof into the UK system.pdf</loc>
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    <loc>http://www.butler-co.co.uk/articles/The Irish Equine Tax Advantages.pdf</loc>
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    <loc>http://www.butler-co.co.uk/articles/The mandatory</loc>
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    <loc>http://www.butler-co.co.uk/articles/The mandatory Mars adjustment and farming.pdf</loc>
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    <loc>http://www.butler-co.co.uk/articles/The-best-of-both-worlds_retirement-relief.pdf</loc>
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    <loc>http://www.butler-co.co.uk/articles/The-need-for-diversification.pdf</loc>
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    <loc>http://www.butler-co.co.uk/articles/The-Rebirth-of-Contract-Farming.pdf</loc>
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    <loc>http://www.butler-co.co.uk/articles/UK Business Review, KPIs, ES5 etc.pdf</loc>
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</urlset>