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Farming Articles

August 2020

A working farm – A qualitative assessment
Julie Butler FCA, Joint Managing Partner and Fred Butler MSc ATT, Senior Tax Manager - Farm and Equine Department, examine the implications of a recent decision on availability of APR and BPR
This article published in Small Business Tax & Finance is not publically available, please contact the office on (01962) 735544 for the password to view this article

August 2020

The role of the Executor with the new CGT return
Julie Butler FCA, Joint Managing Partner, looks at the number of reasons why executors are increasingly playing a role in the sale of farm property.
Reproduced by kind permission of LawSkills Ltd from their website (www.lawskills.co.uk). A site dedicated to helping Private Client Practitioners.

June 2020

The rural lifestyle
Julie Butler FCA, Joint Managing Partner and Fred Butler MSc ATT, Senior Tax Manager - Farming & Equine Department, discuss the various tax advantages and potential problem areas for clients who are considering the purchase, sale or disposal of a 'lifestyle farm'.
Published in TAXATION

June 2020

The increasing appeal of rollover relief for landowners and farmers
Julie Butler FCA, Joint Managing Partner and Fred Butler MSc ATT, Senior Tax Manager – Farming & Equine Department, examine the growing attraction of rollover relief.
Published in TAXline and online by ICAEW

June 2020

Selling farms and farmland and the new Business Asset Disposal Relief
This article was originally published in Farm Tax Brief Volume 35 Issue 5
28 May 2020

May 2020

From the tribunals - Plant and machinery in “common parts“ rental properties
This article was originally published in Farm Tax Brief Volume 35 Issue 4
5 May 2020

May 2020

Structures and Buildings Allowances
This article was originally published in Farm Tax Brief Volume 35 Issue 4
5 May 2020

April 2020

Death on the farm
Julie Butler FCA considers some of the points raised in the fictional ‘15 days’ Welsh farm drama where the dispute resulted in a number of murders.
Published online in May by ICAEW Farming & Rural Business Community Newsletter

April 2020

Rollover relief, Coronavirus - disclosure & deferred tax
Julie Butler - FCA, Joint Managing Partner and Andy Case - FCCA, Partner, look at the ‘tight’ Rollover relief time limits following the property market in lockdown.
Published online in May by ICAEW Farming & Rural Business Community Newsletter

April 2020

Carry on farming
Julie Butler FCA looks at how the threats posed by the coronavirus epidemic may mean that tax planning minds should be focused on succession planning, particularly in the farming sector.
Published in TAXATION 30 April 2020

April 2020

When Leeds Cricket took on HMRC
Julie Butler FCA looks at the importance of the Leeds Cricket decision in the light of the Budget 2020.
Reproduced by kind permission of LawSkills Ltd from their website (www.lawskills.co.uk). A site dedicated to helping Private Client Practitioners.

April 2020

Main residence relief and new CGT returns
Julie Butler FCA, joint managing partner, looks into who could now fall into the new CGT returns category, and the due date for the first submission and payment.
Published in TAXline practical points (081)

April 2020

Debts, gifts and loans – a farming problem
This article was originally published in Farm Tax Brief Volume 35 Issue 3
30 March 2020

April 2020

Leeds Cricket Football & Athletic Company (LCFA) – land with income stream or land with a business
This article was originally published in Farm Tax Brief Volume 35 Issue 3
30 March 2020

April 2020

From the tribunals - Valuing a farm and an equine estate for probate
This article was originally published in Farm Tax Brief Volume 35 Issue 3
30 March 2020

March 2020

Grazing licence success
Joint Managing Partner Julie Butler FCA considers a successful claim for APR and BPR
This article published in Small Business Tax & Finance is not publically available, please contact the office on (01962) 735544 for the password to view this article

March 2020

Can Money Grow on Trees
Julie Butler FCA considers the commercial and tax strategy of Woodland
Published in TAX Adviser - www.taxadvisermagazine.com

March 2020

Availability of averaging to a farming partnership
Taxation Readers’ forum question answered by Libby James ACA CTA Tax & Accounts Associate
Published in Taxation 12 March 2020

March 2020

Rectification of farm partnership accounts
This article was originally published in Farm Tax Brief Volume 35 Issue 2
20 March 2020

March 2020

Are rewilding and eco-tourism agriculture
This article was originally published in Farm Tax Brief Volume 35 Issue 2
20 March 2020

March 2020

From the tribunals - Grazing licence success
This article was originally published in Farm Tax Brief Volume 35 Issue 2
20 March 2020

February 2020

From the tribunals - Tractor and trailer units are not tools for purposes of the “renewals basis”
This article was originally published in Farm Tax Brief Volume 35 Issue 1
17 February 2020

February 2020

Farmhouse expenses and rent
This article was originally published in Farm Tax Brief Volume 35 Issue 1
17 February 2020

February 2020

Tips for maintaining farming and inheritance tax reliefs
Julie Butler FCA is quoted in this article which looks at how farmers and landowners should check their business structures and do some housekeeping to ensure they qualify for valuable tax reliefs.
This article published in Farmers Weekly is not publically available, please contact the office on (01962) 735544 for the password to view this article

February 2020

Country Life
Julie Butler FCA and Fred Butler MSc ATT look at areas of concern for the adviser with an ageing faming population considering making lifetime gifts to take advantage of reliefs while they’re still available following the Office of Tax Simplification’s review of lifetime gifts.
Published in PS https://communities.lawsociety.org.uk/private-client/

January 2020

Holdover relief on farmhouse not occupied by the owner
Taxation Readers’ forum question answered by Fred Butler MSc ATT, Senior Tax Manager – Farming & Equine Department.
Published in Taxation 9 January 2020

January 2020

SDLT mixed use - beware the traps
Julie Butler FCA – Joint Managing Partner, and Fred Butler ATT – Tax Manager look at how a recent case has shown how increasingly punishing HMRC are being over the ‘mixed-use’ rate for Stamp Duty Land Tax.
Published online by ICAEW Farming & Rural Business Community Newsletter

Archived Articles

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