Farming Articles

The Farmhouse enigma and care provided by family members
Julie Butler FCA, Founder and Joint Managing Partner looks at the complex tax areas that could arise any time that any children take up occupation of a house to look after parents, full advice should be taken with regard to the valuation impact, ownership and IHT impact.
Reproduced by kind permission of LawSkills Ltd from their website (www.lawskills.co.uk). A site dedicated to helping Private Client Practitioners.

The super complex super deduction
Julie Butler FCA, Founder & Joint Managing Partner and Fred Butler MSc ATT, Senior Tax Manager – Farming & Equine Department, consider feedback concerning the application of the super deduction to farmers wishing to diversify into holiday accommodation.
Published in TAXATION

The specifics of what happened to the crops need to be looked into
Joint Managing Partner Lucy Knighton ACA MAAT, answers a reader’s question regarding the partial exemption dilemma facing a farming partnership
Published in TAXATION

Happy glampers
Julie Butler FCA, Founder & Joint Managing Partner and Fred Butler MSc ATT, Senior Tax Manager, look at the application of the super deduction tax relief to different types of holiday accommodation.
Published in TAXATION

Build, Build, Build – consider the redundant buildings
Julie Butler FCA, Founder and Joint Managing Partner, looks at the opportunities and associated tax planning requirements for the rental and development of redundant buildings and offices etc with the proposed dramatic change to the planning rules since the Town and Country Planning Act of 1947.
Reproduced by kind permission of LawSkills Ltd from their website (www.lawskills.co.uk). A site dedicated to helping Private Client Practitioners.

The Farmhouse and care provided by family members
Julie Butler FCA, Founder and Joint Managing Partner considers the tax and legal implications for all the family to consider when the non-farming child comes to live in the house to look after their parents.
Published in TAXline practical points (068)

Consultation on planning law reform
Julie Butler FCA, Founder and Joint Managing Partner looks at the changes ahead for planning potentials for farmers with the government’s consultation on planning law reform proposing the biggest change to the UK planning system in over 70 years.
Published in TAXline practical points (0.41)

Natural capital accounting and tax
Julie Butler FCA, Founder and Joint Managing Partner takes a further look at natural capital and the tax and accounting position.
Published in TAXline practical point (007) – this is a follow-up to practical point 253 displayed on our website dated November 2020

All Change
Julie Butler FCA, Founder and Joint Managing Partner looks at the dramatic changes approaching for the farming industry.
Published in TAXATION

Farm intestacy problems under Covid-19 restrictions
Julie Butler FCA, Founder and Joint Managing Partner looks at the importance of farmers and their advisers also focusing on the Will and indeed full succession planning within the farming community whilst considering Covid-19 approval complications.
Reproduced by kind permission of LawSkills Ltd from their website (www.lawskills.co.uk). A site dedicated to helping Private Client Practitioners.

Ground control
Julie Butler FCA, Founder and Joint Managing Partner underlines the importance of estate and tax planning in the context of farm disputes in England and Wales.
Published in STEP Journal Issue 1 2021 (Julie Butler, ‘Ground control’, STEP Journal (Vol29 Iss1), pp.47-49)

Farm Development gains and ‘rollover’ into AIM Shares
Published by ICAEW Farming & Rural Business Community Newsletter

Farm signatures, legal agreements with formal understanding and approval
Published by ICAEW Farming & Rural Business Community Newsletter