2023

Small business trading - a badge of honour with beneficial tax relief
Julie Butler FCA, Founding Director, takes a look at some recent tribunal cases.
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.

Wedding plans
Fred Butler MSc ATT, Tax Director – Farm & Equine Department and Julie Butler Julie Butler FCA, Founding Director examine a recent First-tier Tribunal decision which demonstrates why it is important to maintain trading and analyse structure for business property relief.
Published in TAXATION

Contentious Farm Probate
Julie Butler FCA, Founding Director looks at contentious probate which refers to a dispute about an estate on death when the deceased is no longer there to explain themselves. This process can be difficult for farming families and lead to many mixed feelings, but understanding when an estate can be contested can help answer many questions and make a troubling time less confusing for everyone.
Reproduced by kind permission of LawSkills Ltd from their website (www.lawskills.co.uk). A site dedicated to helping Private Client Practitioners

Under pressure
Julie Butler FCA, Founding Director and Andy Case FCCA, FMAAT, Director discuss the 2023 Budget changes leading to pressures on farming arrangements and tenancies.
Published in TAXATION

Development land tax pitfalls - deferred consideration
Julie Butler FCA, Founding Director looks at the Tax on the sale of farmland for development.
Published online by ICAEW Farming & Rural Business Group News as part of their November newsletter

Constant clashing on mixed usage SDLT
Julie Butler FCA, Founding Director looks at the importance of Stamp Duty Land Tax (SDLT) planning when buying a farm or selling part of farms "tax efficiently".
Published online by ICAEW Farming & Rural Business Group News as part of their November newsletter

Negligible value claims - Identifying the correct format
Julie Butler FCA, Founding Director looks at how making a negligible value claim can provide significant capital gains tax savings but close examination is required to identify opportunities.
Published in TAXADVISER

The Farm Limited Company and Capital Allowances (FE)
Julie Butler FCA, Founding Director considers the forming of Limited companies by farmers as part of their overall succession planning to take full tax advantage of the “super-deduction” that ceased on 31 March 2023 and Research & Development (R&D) relief.
Reproduced by kind permission of LawSkills Ltd from their website (www.lawskills.co.uk). A site dedicated to helping Private Client Practitioners

The grapevine
Julie Butler FCA, Founding Director and Fred Butler MSc ATT, Tax Director – Farm & Equine Department consider the tax implications for clients wishing to establish a vineyard.
Published in TAXATION

The future of farm cottages
Julie Butler FCA, Founding Director and Fred Butler MSc ATT, Tax Director – Farm & Equine Department, consider the tax advantages and disadvantages of owning old farm cottages.
Published in TAXATION

Mixed-use properties
Julie Butler FCA, Founding Director, Butler & Co Alresford Limited highlights some tax planning opportunities surrounding mixed-use residential and commercial properties.
Published in Small Business Tax & Finance

Temporary recreational campsites
Julie Butler FCA, Founding Director looks at how a change to planning law that frees up farmers and landowners to provide more camping pitches could offer a lifeline to struggling rural communities. Rural tourism accounts for a large amount of domestic tourism.
Published online by ICAEW Farming & Rural Business Group News as part of their November newsletter

Is agricultural property relief available on future disposal
The Butler & Co team answer a readers’ forum question.
Published in TAXATION

Environmental land management schemes
Julie Butler FCA, Founding Director, Butler & Co Alresford Limited and Philip Whitcomb, Partner, Clarke Willmott consider the proposed extension of agricultural property relief (APR) definition to include land being controlled under environmental land management schemes (ELMS) and ask what happens in the meantime to such land currently being administered on the death of a farmer while we await the results of the consultation?
Published online by TAXline
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Farming for the environment
Andy Case FCCA FMAAT, Director and Julie Butler FCA, Founding Director, consider the accounts and tax treatment of the receipts from ecosystems and ‘farming for the environment’.
Published in TAXATION

Farmland Value Increase – More Reason for Succession Planning
Julie Butler FCA, Founding Director looks at the continued rise in land values in 2023 and the importance of Inheritance Tax planning, advising that Farmers must be constantly reviewing matters as circumstances and valuations change.
Reproduced by kind permission of LawSkills Ltd from their website (www.lawskills.co.uk). A site dedicated to helping Private Client Practitioners

Focus on trade
Julie Butler FCA, Founding Director and Fred Butler MSc ATT, Tax Director – Farm & Equine Department highlight the importance of focusing on a business as opposed to just assets in transactions.
Published in TAXATION

Pastures new
Julie Butler FCA, Founding Director and Fred Butler MSc ATT, Tax Director – Farm & Equine Department, outline the recent changes to agricultural law that impact on practitioners dealing with rural property matters.
Published in Property in Practice

More mixed-use SDLT claims
Julie Butler FCA, Founding Director, sets out some lesson from recent cases.
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.

Land diversification The complexity of supply
Julie Butler FCA, Founding Director looks at the case of Netbusters Ltd which literally ‘bust the net’ on the supply of land for the playing of sport being able to qualify as an exempt supply for VAT.
Published in TAXADVISER

Energy saving materials and planning permission
The construction, maintenance and improvement of property is a key issue for almost all farmers. In this article Julie Butler FCA, Founding Director, considers two property related tax cases and their implications for the rural business.
Published by ICAEW Farming & Rural Business Community Newsletter

The significance of a business as opposed to just assets for VAT purposes 50 years on
Julie Butler FCA, Founding Director focuses on a complex VAT case as we celebrate the 50-year anniversary of VAT being introduced, in April 1973.
Reproduced by kind permission of LawSkills Ltd from their website (www.lawskills.co.uk). A site dedicated to helping Private Client Practitioners

Loss of BPS value could cut capital gains tax (CGT) bill on other assets
Julie Butler FCA, Founding Director is quoted in this article by Suzie Horne.
Published in Farmers Weekly

Clear as mud
Julie Butler FCA, Founding Director, provides clarity on the application of the trust registration service to farming partnerships.
Published in TAXATION

Starting well
Julie Butler FCA, Founding Director emphasises that tax advisers and their clients need to engage in tax planning from the ‘get go’ to avoid potential problems.
Published in TAXATION

Is business property relief available?
Fred Butler MSc ATT, Tax Director – Farm & Equine Department of Butler & Co Alresford Limited answers a readers question.
Published in TAXATION

Does transferring beneficial ownership trigger capital gains tax?
Fred Butler MSc ATT, Tax Director – Farm & Equine Department of Butler & Co Alresford Limited answers a readers question.
Published in TAXATION

Tax considerations for farm development projects
Julie Butler FCA, Founding Director looks at the regular practical tax challenges presented for tax advisers on farm development projects of small brownfield sites such as old farmyards and small fields close to the village, which are plentiful throughout the UK.
Published in TAXLine

Is fee paid to farmer a subsidy or a supply?
The Butler & Co team answer a readers question on ‘Green Farming’.
Published in TAXATION

Short shrift
Julie Butler FCA, Founding Director and Fred Butler MSc ATT, Tax Director – Farm & Equine Department of Butler & Co Alresford Limited review the outcome of a recent First-tier Tribunal decision concerning mixed use relief.
Published in TAXATION

Don't Push SDLT Mixed-Rate Claims
Julie Butler FCA, Founding Director of Butler & Co Alresford Limited looks at the case of J and C Averdieck v HMRC (TC8623).
Reproduced by kind permission of LawSkills Ltd from their website (www.lawskills.co.uk). A site dedicated to helping Private Client Practitioners