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Farming Articles

September 2021

Farmers Exit Payment Still Unknown (Practical Point)
Julie Butler FCA, Founder and Joint Managing Partner looks at the changes currently facing farming and why NOW is the time to ensure that all legal agreements are in writing and the tax considerations and planning are both up-to-date and understood.
Reproduced by kind permission of LawSkills Ltd from their website (www.lawskills.co.uk). A site dedicated to helping Private Client Practitioners.

September 2021

Farming Property Transformation
Joint Managing Partners Julie Butler FCA and Lucy Knighton ACA MAAT discuss the decision in E Balnakeil in relation to repurposing farm buildings into holiday accommodation.
Published in Taxation

September 2021

Escape to the Country
In the second of a two-part series, Julie Butler FCA, joint Managing Partner and Fred Butler ATT, Senior Tax Manager, provide a beginner’s guide for conveyancers to some of the key tax issues relating to agricultural property.
Published by Property in Practice

September 2021

Farms: CGT and ascertained value for accounts
With farmland values remaining high and some farmers looking to sell farmland, sometimes in small blocks, the base cost for capital gains tax (CGT) becomes a key consideration. Julie Butler FCA, joint Managing Partner at Butler and Co, examines the accounting and tax planning priorities.
Published online by Accountancy Daily

August 2021

Advice on tax and timing when surrendering an AHA tenancy
Julie Butler FCA, is quoted on tenancy surrender in this article by Suzie Horne
Published online in Farmers Weekly, this article can be viewed via https://www.fwi.co.uk/business/business-management/tenancies-rents/advice-on-tax-and-timing-when-surrendering-an-aha-tenancy" title="Advice on tax and timing when surrendering an AHA tenancy

August 2021

Correction Of Farm Accounts To Protect Tax Reliefs
Julie Butler FCA, Founder and Joint Managing Partner, looks at the importance of the forensic understanding of the farm accounts with all the changes facing the farming world, particularly the Agriculture Act and capital taxes reforms.
Reproduced by kind permission of LawSkills Ltd from their website (www.lawskills.co.uk). A site dedicated to helping Private Client Practitioners

July 2021

Conditional sale of farmland
Julie Butler FCA, Founder and Joint Managing Partner looks at the need for immediate CGT planning following the shock news that CGT rates were not increased in the 2021 budget.
Published in TAXline practical points (169)

July 2021

Farming arrangements
Julie Butler FCA, Founder and Joint Managing Partner explains the tax advantages and disadvantages of contract farming, share farming and grazing agreements.
Published in TAXATION

June 2021

Line of country
In the first of a two-part series Julie Butler FCA, Founder and Joint Managing Partner and Fred Butler MSc ATT, Senior Tax Manager provide a beginner’s guide for conveyancers to some key issues relating to agricultural property
Published in Property in Practice

May 2021

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.

May 2021

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

May 2021

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

April 2021

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

April 2021

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.

March 2021

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)

February 2021

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)

February 2021

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

February 2021

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

February 2021

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.

January 2021

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)

January 2021

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

January 2021

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

Archived Articles

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Butler & Co which is a Partnership, Registered to carry on audit work in the UK and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.
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