Julie Butler FCA is founding director of Butler & Co Alresford Limited. She is the author of Tax Planning for Farm and Land Diversification (Bloomsbury Professional), Equine Tax Planning ISBN: 0406966540, Butler’s Equine Tax Planning (3rd Edition) (Law Brief Publishing) and Stanley: Taxation of Farmers and Landowners (LexisNexis), and editor of Farm Tax Brief. She can be contacted by email: julie.butler@butler-co.co.uk.