Julie Butler FCA is founding director of Butler & Co Alresford Limited, the author of Tax Planning for Farm and Land Diversification (Bloomsbury Professional), Equine Tax Planning, Butler’s Equine Tax Planning (third 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.