Farming Articles

Strange rules, beyond understanding
In this article Malcolm Gunn, consultant with Butler & Co and author of Tolley’s Inheritance Tax. and Fred Butler MSc ATT, Tax Director – Farm & Equine Department, examine the SDLT complications involved with basic IHT planning for farmers and other trading partnerships.
Published in TAXATION

Farm Losses
Julie Butler FCA, Founding Director of Butler & Co Alresford Limited looks at why the judgement in Ardeshir Naghshineh v HMRC [2022] EWCA Civ 19 is of huge importance for farmers making continued losses from the actual farming operation.
Reproduced by kind permission of LawSkills Ltd from their website (www.lawskills.co.uk). A site dedicated to helping Private Client Practitioners

Cutting loses
Julie Butler FCA, Founding Director of Butler & Co Alresford Limited and Fred Butler MSc ATT, Tax Director – Farm & Equine Department examine the recent Court of Appeal judgment in Naghshineh and its importance to farmers making continued losses from the farming operation.
Published in TAXATION

Is it a business or not?
Julie Butler FCA, Founding Director of Butler & Co Alresford Limited explains why the Babylon Farm case highlights the need to focus on the economic activity for VAT and other taxes too.
Published in TAXline and online by ICAEW

The Sale of Carbon Credits
With the Environment Bill having recently become the Environment Act and the Agriculture Act pushing “farming for the environment”, Julie Butler FCA, Founding Director of Butler & Co Alresford Limited looks at the tax treatment of environmental income streams such as “carbon credits”.
Reproduced by kind permission of LawSkills Ltd from their website (www.lawskills.co.uk). A site dedicated to helping Private Client Practitioners