Farming Articles

Slashed farming IHT relief causes farm revolt
The removal of favourable inheritance tax for farmers has created a nightmare for generational farmers. Farming tax experts Julie Butler FCA, Founding Director and Libby James ACA CTA, Tax & Accounts Associate of Butler & Co examine the tax planning options.
Published online by Business & Accountancy Daily

Will losses prevent relief claim?
Butler & Co staff answer a reader’s question.
Published in TAXATION

Farm stay
Julie Butler FCA, Founding Director and Libby James, ACA CTA, Tax & Accounts Associate, discuss the tax relief options available to farmers and landowners after the furnished holiday lets relief ends in April 2025.
Published in TAXATION

Impact of planning permission changes on small businesses
Julie Butler FCA, Founding Director explores opportunities arising from relaxations in the planning rules
Published in Small Business Tax & Finance - This article is not publicly available, please contact the office on (01926) 735544 for the password to view this article.

Winds of change
The new Labour government has lifted the ban on new onshore windfarms. Julie Butler FCA, Founding Director discusses the tax considerations this change raises.
Published in TAXATION

Q&A Will business property relief come under attack in the October budget?
Julie Butler FCA, Founding Director looks at which areas could come under attack and how we can prepare for them.
Published in TAXATION

Understanding is all
Julie Butler FCA, Founding Director explains why it is vital to understand a partnership and when a partnership share becomes an asset.
Published in Taxation

Onshore wind turbines – prospects and advice
Julie Butler FCA, Founding Director, is quoted on the tax considerations in this article by Suzie Horn.
Published in Farmers Weekly

VAT on farm food: navigating the zero rate
Julie Butler FCA, Founding Director, explains how perception can impact tax rates for farmers diversifying into processed foods and facing complex VAT rules.
Published online by ICAEW Farming & Rural Business Group News

Fruitful soil
Julie Butler FCA, Founding Director and Andy Case FCCA FMAAT, Director explain how slurry is turned into fertiliser and tax relief.
Published in TAXATION

VAT and diversification – beware the pitfalls
Julie Butler FCA, Founding Director, is quoted regarding how diversification raises many tax issues, among them the differences in how VAT is accounted for compared with traditional farm produce sales saying that VAT is unnecessarily complex and advisers would like to see the legislation simplified.
Published online by Farmers Weekly

Capital pods
Julie Butler FCA, Founding Director and Libby James ACA CTA, Tax & Accounts Associate review the First-tier Tribunal decision that found basic camping pods could qualify for capital allowances.
Published in Taxation

Farm dispute in the headlines – estoppel and unjust enrichment
Julie Butler FCA, Founding Director looks at a number of protectionary points for farm tax advisers highlighted on farm disputes that go to court.
Published online by ICAEW Farming & Rural Business Group News

Advice on the delinked payment transfer market
Julie Butler FCA, Founding Director, is quoted in the ‘Opportunity for cash up front’ section of this article by Isabel Davies.
Published in Farmers Weekly

Q&A – Changes announced to agricultural property relief in the 2024 Spring Budget
Julie Butler FCA, Founding Director answers questions raised following the 2024 Spring Budget.
Published in TAXATION

Habitat banking - Relief for farmers and landowners
Julie Butler FCA, Founding Director looks at habitat banking in the context of research and development relief, which can only be claimed though the legal entity of a limited company.
Published in TaxAdviser

Focus on tenancies
Julie Butler FCA, Founding Director and Libby James ACA CTA, Tax & Accounts Associate discuss the intricacies of the tax treatment of farm tenancies.
Published in TAXATION

Basic glamping pods qualify for capital allowances
Julie Butler FCA, Founding Director, is quoted on the ‘Basic glamping pods qualify for capital allowances’ section of this article by Suzie Horne.
Published online in Farmers Weekly