﻿<?xml version="1.0" encoding="utf-8"?>
<urlset xmlns="http://www.google.com/schemas/sitemap/0.9">
  <url>
    <loc>http://www.butler-co.co.uk/a.htm</loc>
    <lastmod>2011-05-11T18:02:15Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/about.htm</loc>
    <lastmod>2011-05-11T18:00:18Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles.htm</loc>
    <lastmod>2011-05-11T18:00:22Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/compliance.htm</loc>
    <lastmod>2011-05-11T18:00:20Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/consultancy.htm</loc>
    <lastmod>2011-05-11T18:00:20Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/contact.htm</loc>
    <lastmod>2011-05-11T18:00:22Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/disclaimer.htm</loc>
    <lastmod>2011-05-11T18:00:25Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/equine-articles.htm</loc>
    <lastmod>2011-05-11T18:02:44Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/events.htm</loc>
    <lastmod>2011-05-11T18:00:22Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/farming-articles.htm</loc>
    <lastmod>2011-05-11T18:02:44Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/help.htm</loc>
    <lastmod>2011-05-11T18:00:25Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/index.htm</loc>
    <lastmod>2011-05-11T18:00:18Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/News.htm</loc>
    <lastmod>2011-05-11T18:00:21Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/other-articles.htm</loc>
    <lastmod>2011-05-11T18:02:44Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/partners.htm</loc>
    <lastmod>2011-05-11T18:00:18Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/recruitment.htm</loc>
    <lastmod>2011-05-11T18:00:22Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/robots.txt</loc>
    <lastmod>2011-05-11T21:18:25Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/services.htm</loc>
    <lastmod>2011-05-11T18:00:18Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/sitemap.htm</loc>
    <lastmod>2011-05-11T18:00:25Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/startup.htm</loc>
    <lastmod>2011-05-11T18:00:20Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/support.htm</loc>
    <lastmod>2011-05-11T18:00:20Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/taxation.htm</loc>
    <lastmod>2011-05-11T18:00:20Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/A%20-%20is%20for%20Agriculture%20(PS).pdf</loc>
    <lastmod>2011-05-11T18:08:22Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/A%20fair%20time%20for%20agriculture.pdf</loc>
    <lastmod>2011-05-11T18:08:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/A%20Helping%20Hoof.pdf</loc>
    <lastmod>2011-05-11T18:07:34Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/A%20is%20for%20Agriculture%20(SBT&amp;F).pdf</loc>
    <lastmod>2011-05-11T18:08:23Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/A%20question%20of%20legality.pdf</loc>
    <lastmod>2011-05-11T18:08:37Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/A%20Racing%20Certainty.pdf</loc>
    <lastmod>2011-05-11T18:07:34Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/A-fair-win.pdf</loc>
    <lastmod>2011-05-11T18:07:44Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Accounting-for-profit-on-property-disposals-caputured-at-50percent-income-tax.pdf</loc>
    <lastmod>2011-05-11T18:07:57Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Administrative-disarray-or-lost-opportunities.pdf</loc>
    <lastmod>2011-05-11T18:07:51Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Agricultural%20(APR)%20and%20business%20property%20relief%20(BPR)%20on%20grey%20areas.pdf</loc>
    <lastmod>2011-05-11T18:07:45Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Agricultural%20value.pdf</loc>
    <lastmod>2011-05-11T18:08:54Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/agricultural-apr-and-business-property-relief-on-grey-areas.pdf</loc>
    <lastmod>2011-05-11T18:07:54Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/All-tracks-lead-to-the-correct-establishment-of-an-equine-business.pdf</loc>
    <lastmod>2011-05-11T18:07:28Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Animals-sports-facilities-and-private-use.pdf</loc>
    <lastmod>2011-05-11T18:07:42Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Appropriation%20from%20stock%20-%20the%20impact%20of%20private%20usage%20on%20farms%20incorporating%20equine%20and%20bloodstock%20businesses.pdf</loc>
    <lastmod>2011-05-11T18:07:32Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Appropriation-from-stock_Farming-and-Rural-Business-News.pdf</loc>
    <lastmod>2011-05-11T18:07:29Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/APR%20and%20Continuous%20Use_November2010.pdf</loc>
    <lastmod>2011-05-11T18:07:45Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/apr-and-continuous-use.pdf</loc>
    <lastmod>2011-05-11T18:07:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/assessing-value.pdf</loc>
    <lastmod>2011-05-11T18:07:54Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Barristers-Accounts.pdf</loc>
    <lastmod>2011-05-11T18:07:59Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Barter%20and%20farm%20diversification%20-%20the%20VAT%20traps.pdf</loc>
    <lastmod>2011-05-11T18:08:19Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Beaters%20-%20is%20there%20a%20problem.pdf</loc>
    <lastmod>2011-05-11T18:08:30Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Beaters%20-%20is%20there%20really%20a%20problem.pdf</loc>
    <lastmod>2011-05-11T18:08:34Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Betting-Exchanges.pdf</loc>
    <lastmod>2011-05-11T18:07:34Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Beware%20-%20diversification%20can%20be%20a%20tax%20minefield.pdf</loc>
    <lastmod>2011-05-11T18:08:48Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Beware-of-tax-traps-in-the-countryside.pdf</loc>
    <lastmod>2011-05-11T18:08:26Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Binding-Contract-for-Sale.pdf</loc>
    <lastmod>2011-05-11T18:08:50Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Breaks-and-Benefits.pdf</loc>
    <lastmod>2011-05-11T18:08:47Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Breeding-the-sport-horse-tax-efficiently.pdf</loc>
    <lastmod>2011-05-11T18:07:35Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Briefing%20-%20A%20is%20for%20Agriculture%20D%20is%20for%20Diversification%20E%20is%20for%20Environmental%20F%20is%20for%20Farmer%20and%20the%20Fiscal%20Farmer.pdf</loc>
    <lastmod>2011-05-11T18:08:23Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Briefing_Development-land-values-at-death-and-the-aggressive-stance-taken-by-HMRC.pdf</loc>
    <lastmod>2011-05-11T18:07:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Briefing_Farmers-and-income-tax-relief-on-medical-expenses.pdf</loc>
    <lastmod>2011-05-11T18:07:46Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Briefing_Wind-farms_Tax-planning-considerations.pdf</loc>
    <lastmod>2011-05-11T18:07:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/budget-could-be-good-news-for-industry.pdf</loc>
    <lastmod>2011-05-11T18:07:28Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Budget-day-look-at-that-old-barn.pdf</loc>
    <lastmod>2011-05-11T18:08:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Business-property-and-private-accommodation.pdf</loc>
    <lastmod>2011-05-11T18:08:37Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Can-I-claim-VAT-on%20my-yards-improvements.pdf</loc>
    <lastmod>2011-05-11T18:07:29Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Capital-Allowances_Amendment-to-Raising-the-bar).pdf</loc>
    <lastmod>2011-05-11T18:07:47Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Capital-gains-tax_Reluctant-farmers.pdf</loc>
    <lastmod>2011-05-11T18:08:53Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Capital-gains-tax_small-disposals.pdf</loc>
    <lastmod>2011-05-11T18:08:47Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/casual%20lettings.pdf</loc>
    <lastmod>2011-05-11T18:08:53Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/CGT-plannnig-for-farmers.pdf</loc>
    <lastmod>2011-05-11T18:08:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Checklist%20for%20agri-businesses%20woodlands%20property%20and%20landownership%20-%2047.pdf</loc>
    <lastmod>2011-05-11T18:08:46Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Cleansing-development-land-using-holdover-relief.pdf</loc>
    <lastmod>2011-05-11T18:07:46Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Compulsory%20Purchase.pdf</loc>
    <lastmod>2011-05-11T18:08:35Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Cottage%20industry.pdf</loc>
    <lastmod>2011-05-11T18:08:46Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Current%20farming%20and%20equine%20pitfalls%20and%20planning.pdf</loc>
    <lastmod>2011-05-11T18:07:32Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Current-farming-and-equine-pitfalls-and-planning_Feb10.pdf</loc>
    <lastmod>2011-05-11T18:08:06Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/current-farming-and-equine-vat-pitfalls-and-planning.pdf</loc>
    <lastmod>2011-05-11T18:08:02Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/development-land-values-at-death-and-the-agressive-stance-taken%20by-hmrc.pdf</loc>
    <lastmod>2011-05-11T18:07:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Diversification%20is%20the%20name%20of%20the%20game%20-%20but%20beware%20the%20pitfalls.pdf</loc>
    <lastmod>2011-05-11T18:08:47Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Diversify%20or%20decline%20(Accountancy).pdf</loc>
    <lastmod>2011-05-11T18:08:35Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Do%20not%20Underestimate%20the%20Power%20and%20the%20Importance%20of%20the%20District%20Valuer%20on%20any%20Property%20Visit%20(Lawskills).pdf</loc>
    <lastmod>2011-05-11T18:08:02Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Do%20you%20have%20the%20right%20to%20tenant.pdf</loc>
    <lastmod>2011-05-11T18:08:48Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Doing%20nothing%20is%20a%20risky%20inheritance%20tax%20strategy.pdf</loc>
    <lastmod>2011-05-11T18:08:00Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Dont%20be%20led%20up%20the%20garden%20path.pdf</loc>
    <lastmod>2011-05-11T18:08:09Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Dont%20be%20Shot%20in%20the%20Foot.pdf</loc>
    <lastmod>2011-05-11T18:08:34Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Dont%20just%20lend%20or%20gift%20it%20-%20document%20it.pdf</loc>
    <lastmod>2011-05-11T18:07:50Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Drive-up-tax-efficiency.pdf</loc>
    <lastmod>2011-05-11T18:08:47Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Duality-of-purpose_horses.pdf</loc>
    <lastmod>2011-05-11T18:07:31Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Earl%20of%20Balfour%20(Lawskills).pdf</loc>
    <lastmod>2011-05-11T18:08:02Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Earl-of-Balfour.pdf</loc>
    <lastmod>2011-05-11T18:08:00Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/End%20of%20the%20furnished%20holiday%20let%20tax%20perks.pdf</loc>
    <lastmod>2011-05-11T18:07:37Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Entrepreneurs-Relief-and-Farming.pdf</loc>
    <lastmod>2011-05-11T18:08:17Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Entrepreneurs-Relief.pdf</loc>
    <lastmod>2011-05-11T18:08:19Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Equine%20Tax%20Planning%20in%20the%20recession.pdf</loc>
    <lastmod>2011-05-11T18:07:29Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Equine-Exemption.pdf</loc>
    <lastmod>2011-05-11T18:07:36Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Equine-tax-planning-tax-planning-for-a-passion.pdf</loc>
    <lastmod>2011-05-11T18:07:36Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Farm%20tax%20reliefs%20at%20risk.pdf</loc>
    <lastmod>2011-05-11T18:08:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Farmers%20need%20to%20keep%20trading.pdf</loc>
    <lastmod>2011-05-11T18:08:36Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Farmers-and-income-tax-relief-on-medical-expenses.pdf</loc>
    <lastmod>2011-05-11T18:07:45Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Farming%20and%20business%20asset%20relief.pdf</loc>
    <lastmod>2011-05-11T18:08:53Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Farming%20and%20non%20farming%20income.pdf</loc>
    <lastmod>2011-05-11T18:08:53Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Farming%20as%20a%20shelter%20for%20CGT.pdf</loc>
    <lastmod>2011-05-11T18:08:24Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Features%20not%20fixtures%20-%20Greater%20problems%20of%20definition.pdf</loc>
    <lastmod>2011-05-11T18:08:31Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/FHBs%20(formally%20known%20as%20FHLs).pdf</loc>
    <lastmod>2011-05-11T18:07:42Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Fight-every-decision.pdf</loc>
    <lastmod>2011-05-11T18:07:44Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Fishy%20Business.pdf</loc>
    <lastmod>2011-05-11T18:08:28Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Focus%20on%20agriculture.pdf</loc>
    <lastmod>2011-05-11T18:08:47Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Free%20Accommodation.pdf</loc>
    <lastmod>2011-05-11T18:07:35Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Furnished%20holiday%20let%20(FHLs)%20turning%20may%20into%20will%20acheive%20Inheritance%20Tax%20(IHT)%20relief.pdf</loc>
    <lastmod>2011-05-11T18:08:31Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Furnished%20holiday%20lets%20-%20restriction%20to%20loss%20relief%20in%20opening%20years.pdf</loc>
    <lastmod>2011-05-11T18:08:48Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Furnished%20holiday%20lets%20and%20IHT%20relief.pdf</loc>
    <lastmod>2011-05-11T18:08:34Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Furnished%20Holiday%20Lettings%20-%20or%20Businesses.pdf</loc>
    <lastmod>2011-05-11T18:07:42Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Furnished%20holiday%20lettings.pdf</loc>
    <lastmod>2011-05-11T18:08:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Going,%20going%20gone%20retirement%20relief.pdf</loc>
    <lastmod>2011-05-11T18:08:49Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Grant%20of%20an%20agricultural%20tenancy.pdf</loc>
    <lastmod>2011-05-11T18:08:54Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Gravel%20Money.pdf</loc>
    <lastmod>2011-05-11T18:08:46Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Heritage%20property.pdf</loc>
    <lastmod>2011-05-11T18:08:42Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Heritage%20Protection.pdf</loc>
    <lastmod>2011-05-11T18:08:25Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/High%20noon%20down%20on%20the%20farm.pdf</loc>
    <lastmod>2011-05-11T18:08:27Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/HMRC%20campaign%20to%20solve%20tax%20leakage%20on%20property.pdf</loc>
    <lastmod>2011-05-11T18:07:44Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Hobby%20Farming%20Rules%20-%20Avoiding%20the%20traps%20and%20the%20loss%20of%20future%20IHT%20and%20CGT%20reliefs.pdf</loc>
    <lastmod>2011-05-11T18:08:41Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Hope%20value%20and%20death.pdf</loc>
    <lastmod>2011-05-11T18:08:12Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Horse%20&amp;amp;%20Hound%20-%20Am%20I%20affected%20by%20current%20tax%20breaks.pdf</loc>
    <lastmod>2011-05-11T18:07:30Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Horses-for-courses.pdf</loc>
    <lastmod>2011-05-11T18:07:31Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/IAS41-Will-the-Revenue-be-fair.pdf</loc>
    <lastmod>2011-05-11T18:08:08Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/If%20I%20were%20a%20rich%20man.pdf</loc>
    <lastmod>2011-05-11T18:07:32Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/IHT-planning-in-a-recession.pdf</loc>
    <lastmod>2011-05-11T18:08:12Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/IHT-Planning.pdf</loc>
    <lastmod>2011-05-11T18:08:12Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/inheritance-tax-planning-the-risks-of-doing-nothing-with-potential-development-land.pdf</loc>
    <lastmod>2011-05-11T18:07:54Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/InheritanceTax-WhyYouMustDocumentLifetimeTransfers.pdf</loc>
    <lastmod>2011-05-11T18:07:56Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Irish%20-equine-tax-advantages_putting-the-boot-into%20the-UK-system.pdf</loc>
    <lastmod>2011-05-11T18:07:35Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Its%20not%20a%20hobby.pdf</loc>
    <lastmod>2011-05-11T18:08:46Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/KPIs-ES5-and-the-tax-adviser.pdf</loc>
    <lastmod>2011-05-11T18:07:54Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Land%20buildings%20and%20rollover%20relief.pdf</loc>
    <lastmod>2011-05-11T18:08:49Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Land-and-tax-planning.pdf</loc>
    <lastmod>2011-05-11T18:08:11Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/LooseEnd_Milk-quota-and-a-fungible-asset.pdf</loc>
    <lastmod>2011-05-11T18:08:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/LooseEnd_Unrecorded-shooting-income.pdf</loc>
    <lastmod>2011-05-11T18:08:34Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Market-value-at-death-do-not-be-intimidated.pdf</loc>
    <lastmod>2011-05-11T18:07:46Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Maximising%20FHL%20benefits.pdf</loc>
    <lastmod>2011-05-11T18:08:15Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Maximising%20the%20effciency%20of%20income%20and%20capital%20tax%20losses.pdf</loc>
    <lastmod>2011-05-11T18:08:22Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Mineral%20Royalties%20(Farming%20Group%20News).pdf</loc>
    <lastmod>2011-05-11T18:08:46Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Mineral%20Royalties%20(Taxation).pdf</loc>
    <lastmod>2011-05-11T18:08:51Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Negligible-Value-Claim-Worth-Next-To-Nothing.pdf</loc>
    <lastmod>2011-05-11T18:08:15Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Neither-a-borrower-or-a-lender-be.pdf</loc>
    <lastmod>2011-05-11T18:07:52Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Nursing-the-damaged-foot.pdf</loc>
    <lastmod>2011-05-11T18:08:31Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Opt%20to%20Tax%20-%20Action%20Last%20year%20as%20a%20teenager%20-%20BNA%20International.pdf</loc>
    <lastmod>2011-05-11T18:07:44Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/osborne-spares-the-middle-class-holiday-home-owners-for-now.pdf</loc>
    <lastmod>2011-05-11T18:07:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Out-of-the-Woods.pdf</loc>
    <lastmod>2011-05-11T18:08:06Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Passing-down-the-family-farm_CAP-reform.pdf</loc>
    <lastmod>2011-05-11T18:08:46Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/paye-and-employers.pdf</loc>
    <lastmod>2011-05-11T18:07:37Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Plan%20now%20to%20safeguard%20your%20farm.pdf</loc>
    <lastmod>2011-05-11T18:08:05Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Poohsticks.pdf</loc>
    <lastmod>2011-05-11T18:08:02Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Profit-on-property-disposals-captured-at-50-percent-income-tax.pdf</loc>
    <lastmod>2011-05-11T18:07:59Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Property%20Developers%20-%20they%20are%20interesting%20varied%20and%20demanding.pdf</loc>
    <lastmod>2011-05-11T18:07:52Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Property%20tax%20tips.pdf</loc>
    <lastmod>2011-05-11T18:08:46Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Property%20valuations%20and%20disposals%20-%20practical%20tax%20planning.pdf</loc>
    <lastmod>2011-05-11T18:08:47Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Protecting%20Farms%20post%20a%20flurry%20(or%20slurry!)%20of%20IHT%20cases%20-%20Arnander,%20McCall,%20Earl%20of%20Balfour.pdf</loc>
    <lastmod>2011-05-11T18:08:01Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Protecting%20goals.pdf</loc>
    <lastmod>2011-05-11T18:08:24Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Protecting%20potential%20Development%20Value%20from%20IHT%20and%20CGT.pdf</loc>
    <lastmod>2011-05-11T18:07:59Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Protecting%20the%20farmhouse.pdf</loc>
    <lastmod>2011-05-11T18:08:54Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Put%20out%20to%20stud.pdf</loc>
    <lastmod>2011-05-11T18:07:36Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Q&amp;amp;A%20Taxing%20Situation.pdf</loc>
    <lastmod>2011-05-11T18:07:47Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Quota-tips-and-traps.pdf</loc>
    <lastmod>2011-05-11T18:08:45Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Quotas%20-%20practical%20tax%20planning.pdf</loc>
    <lastmod>2011-05-11T18:08:47Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Racehorse%20owners%20and%20VAT(2006).pdf</loc>
    <lastmod>2011-05-11T18:07:34Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Racehorse%20owners%20and%20VAT.pdf</loc>
    <lastmod>2011-05-11T18:07:37Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Raising%20the%20Bar.pdf</loc>
    <lastmod>2011-05-11T18:07:49Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Reclaim%20the%20land%20(and%20the%20tax).pdf</loc>
    <lastmod>2011-05-11T18:08:46Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Retiring%20partners%20-%20should%20a%20farmer%20ever%20retire.pdf</loc>
    <lastmod>2011-05-11T18:08:49Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/SFP%20and%20quota%20-%20CGT%20treatment%20and%20potential%20loss%20claims.pdf</loc>
    <lastmod>2011-05-11T18:08:33Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Sheltering%20Development%20Profits.pdf</loc>
    <lastmod>2011-05-11T18:08:37Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Sheltering%20investments%20from%20inheritance%20tax.pdf</loc>
    <lastmod>2011-05-11T18:08:37Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Shooting%20-%20Shoot%20Tax.pdf</loc>
    <lastmod>2011-05-11T18:08:34Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Shooting%20under%20attack%20from%20the%20VATman.pdf</loc>
    <lastmod>2011-05-11T18:08:33Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Should%20I%20declare%20my%20livery%20income%20to%20the%20taxman.pdf</loc>
    <lastmod>2011-05-11T18:07:29Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/should-farms-and-estates-use-the-advance-clearing-facility-for-business-property-relief.pdf</loc>
    <lastmod>2011-05-11T18:07:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Sideways%20Swipe%20At%20Farming.pdf</loc>
    <lastmod>2011-05-11T18:08:25Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Single%20farm%20payments.pdf</loc>
    <lastmod>2011-05-11T18:08:44Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Snakes%20and%20ladders.pdf</loc>
    <lastmod>2011-05-11T18:08:24Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax%20Marriage%20between%20land%20and%20trading%20vehicle.pdf</loc>
    <lastmod>2011-05-11T18:08:36Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax%20Planning%20and%20the%20Overage.pdf</loc>
    <lastmod>2011-05-11T18:08:35Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax%20planning%20around%20the%20recession%20for%20the%20small%20UK%20business.pdf</loc>
    <lastmod>2011-05-11T18:07:41Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-advantages-drive-desire-for-change.pdf</loc>
    <lastmod>2011-05-11T18:08:24Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-and-horseracing_dont-fall-at-the-first-hurdle.pdf</loc>
    <lastmod>2011-05-11T18:07:35Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-Attack-on-Duality.pdf</loc>
    <lastmod>2011-05-11T18:07:33Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-attacks-on-game-shooting_SouthEastFarmer.pdf</loc>
    <lastmod>2011-05-11T18:08:37Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-efficient-UK-holiday-lets.pdf</loc>
    <lastmod>2011-05-11T18:08:46Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-free-accomodation.pdf</loc>
    <lastmod>2011-05-11T18:08:46Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-impact-of-FBT.pdf</loc>
    <lastmod>2011-05-11T18:08:40Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-planning-and-unlawful-dividends.pdf</loc>
    <lastmod>2011-05-11T18:07:43Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-planning-for-farmhouses-after-the-Higginson-and-Antrobus-cases.pdf</loc>
    <lastmod>2011-05-11T18:08:47Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tax-planning-for-married-couples-and-the-Civil-Partnerships-Bill.pdf</loc>
    <lastmod>2011-05-11T18:08:07Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Taxation-of-woodlands-and-forestry.pdf</loc>
    <lastmod>2011-05-11T18:08:46Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Taxmans%20holiday.pdf</loc>
    <lastmod>2011-05-11T18:08:10Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20Barter%20System.pdf</loc>
    <lastmod>2011-05-11T18:08:36Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20Budget%202008%20-%20the%20impact%20on%20farmers%20and%20landowners.pdf</loc>
    <lastmod>2011-05-11T18:08:17Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20capital%20gains%20small%20disposal%20rule.pdf</loc>
    <lastmod>2011-05-11T18:08:49Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20case%20of%20dixon%20-%20does%20it%20give%20us%20direction.pdf</loc>
    <lastmod>2011-05-11T18:08:49Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20Companies%20Act%202006.pdf</loc>
    <lastmod>2011-05-11T18:07:54Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20definition%20of%20farming.pdf</loc>
    <lastmod>2011-05-11T18:08:49Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20Equine%20Limited%20Company.pdf</loc>
    <lastmod>2011-05-11T18:07:35Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20importance%20of%20Henke.pdf</loc>
    <lastmod>2011-05-11T18:08:36Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20Joy%20of%20Woodland.pdf</loc>
    <lastmod>2011-05-11T18:08:02Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20Last%20Word%20-%20FRS18.pdf</loc>
    <lastmod>2011-05-11T18:08:08Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20mandatory%20Mars%20adjustment%20and%20farming.pdf</loc>
    <lastmod>2011-05-11T18:08:07Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20Small%20landed%20estate%20-%20tax%20advantages%20(and%20pitfalls).pdf</loc>
    <lastmod>2011-05-11T18:08:10Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20tax%20advantage%20of%20building%20on%20land.pdf</loc>
    <lastmod>2011-05-11T18:08:16Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20taxman%20and%20the%20stud%20farm.pdf</loc>
    <lastmod>2011-05-11T18:07:36Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20UK%20gambling%20industry%20-%20keeping%20up%20to%20date%20with%20constant%20change.pdf</loc>
    <lastmod>2011-05-11T18:07:33Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The%20VAT%20exemption%20for%20shooting%20clubs%20(CLA).pdf</loc>
    <lastmod>2011-05-11T18:08:08Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The-answer-is-blowing-in-the-wind.pdf</loc>
    <lastmod>2011-05-11T18:08:45Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The-Arnander-case-and-the-HMRC-attack-on-the-two-year-rule.pdf</loc>
    <lastmod>2011-05-11T18:08:25Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The-best-of-both-worlds_retirement-relief.pdf</loc>
    <lastmod>2011-05-11T18:08:48Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The-Irish-equine-tax-advantage_putting-the-hoof-into-the-UK-system.pdf</loc>
    <lastmod>2011-05-11T18:07:35Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/the-joy-of-woodlands-but-are-they-a-tax-efficient-invetsment.pdf</loc>
    <lastmod>2011-05-11T18:07:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The-need-for-diversification.pdf</loc>
    <lastmod>2011-05-11T18:08:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The-pinball-wizard-it-all-goes-back-to-1969.pdf</loc>
    <lastmod>2011-05-11T18:08:25Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The-quirk-in-the-10-month-filing-deadline.pdf</loc>
    <lastmod>2011-05-11T18:08:07Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The-Rebirth-of-Contract-Farming.pdf</loc>
    <lastmod>2011-05-11T18:08:45Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The-sport-of-Kings-and-tax-free.pdf</loc>
    <lastmod>2011-05-11T18:07:35Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/The-twist-in-the-tale.pdf</loc>
    <lastmod>2011-05-11T18:07:48Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Tips%20that%20will%20help%20you%20avoid%20the%20IHT%20tax%20trap.pdf</loc>
    <lastmod>2011-05-11T18:08:49Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Too%20hot%20to%20burn.pdf</loc>
    <lastmod>2011-05-11T18:08:48Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/UK%20Business%20Review%20KPIs%20ES5%20etc.pdf</loc>
    <lastmod>2011-05-11T18:07:52Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/UK_the-new-50-percent-income-tax-rate-woes.pdf</loc>
    <lastmod>2011-05-11T18:07:45Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Under%20starters%20orders.pdf</loc>
    <lastmod>2011-05-11T18:07:33Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Understanding%20the%20Rules%20of%20the%20Game.pdf</loc>
    <lastmod>2011-05-11T18:07:34Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/United%20Kingdon%20-%20Key%20Performance%20Indicators%20-%20Their%20Impact%20on%20the%20Tax%20Adviser.pdf</loc>
    <lastmod>2011-05-11T18:07:55Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Untying%20the%20knot.pdf</loc>
    <lastmod>2011-05-11T18:08:03Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Use%20of%20farmhouse%20for%20bed%20and%20breakfast.pdf</loc>
    <lastmod>2011-05-11T18:08:49Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Valuing%20horseflesh%20-%20stock%20valuations%20and%20the%20equine%20business.pdf</loc>
    <lastmod>2011-05-11T18:07:35Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/VAT%20and%20stabling.pdf</loc>
    <lastmod>2011-05-11T18:07:37Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/VAT%20attack%20on%20the%20UK%20shooting%20industry.pdf</loc>
    <lastmod>2011-05-11T18:08:25Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/VAT%20issues%20-%20smelly%20and%20adapted%20cars%20do%20not%20qualify%20as%20vans.pdf</loc>
    <lastmod>2011-05-11T18:07:37Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/VAT%20on%20horse%20liveries.pdf</loc>
    <lastmod>2011-05-11T18:07:36Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/VAT%20on%20the%20supply%20of%20land%20and%20sporting%20facilities%20clarification%20needed.pdf</loc>
    <lastmod>2011-05-11T18:07:33Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/VAT%20teams%20are%20set%20to%20knock%20doors.pdf</loc>
    <lastmod>2011-05-11T18:08:30Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/VAT%20time%20bomb%20for%20farms%20diversifed%20activites.pdf</loc>
    <lastmod>2011-05-11T18:08:25Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/VAT%20what%20shoot%20managers%20need%20to%20know.pdf</loc>
    <lastmod>2011-05-11T18:08:28Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/VAT-timebomb-for-farmers.pdf</loc>
    <lastmod>2011-05-11T18:08:26Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/VAT-Update_Farm-diversification_VAT-planning-and-pitfalls.pdf</loc>
    <lastmod>2011-05-11T18:07:51Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Vetting%20the%20Practice.pdf</loc>
    <lastmod>2011-05-11T18:08:02Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Wayleaves%20and%20receipts%20for%20grants%20of%20easements.pdf</loc>
    <lastmod>2011-05-11T18:08:52Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/What%20Future%20lies%20ahead.pdf</loc>
    <lastmod>2011-05-11T18:08:45Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/What%20is%20failed%20PET%20and%20how%20it%20can%20be%20avoided.pdf</loc>
    <lastmod>2011-05-11T18:08:49Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/When%20a%20businessman%20is%20not%20a%20devoloper.pdf</loc>
    <lastmod>2011-05-11T18:08:48Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/When%20does%20a%20tax%20exemption%20become%20state%20aid.pdf</loc>
    <lastmod>2011-05-11T18:08:39Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Where%20theres%20a%20will.pdf</loc>
    <lastmod>2011-05-11T18:07:38Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Where%20theres%20muck%20theres%20tax%20relief.pdf</loc>
    <lastmod>2011-05-11T18:08:02Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Will%20I%20be%20penalised%20for%20not%20decalring%20my%20stud%20farm%20income.pdf</loc>
    <lastmod>2011-05-11T18:07:30Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Will-the-equestrian-property-qualify-for-Inheritance-Tax-Relief.pdf</loc>
    <lastmod>2011-05-11T18:07:31Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/wood-for-the-trees.pdf</loc>
    <lastmod>2011-05-11T18:07:59Z</lastmod>
  </url>
  <url>
    <loc>http://www.butler-co.co.uk/articles/Would%20an%20equestrian%20business%20protect%20death%20duties.pdf</loc>
    <lastmod>2011-05-11T18:07:28Z</lastmod>
  </url>
</urlset>
