Julie Butler

Julie Butler FCA is founding director of Butler & Co Alresford Limited. She can be contacted by email: j.butler@butler-co.co.uk or tel: 01962 735544.

ARTICLES

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Executor steps up

Julie Butler discusses Demetriou v CRC: A step in the wrong direction.

Farm stay

Winds of change

Julie Butler discusses business property relief.

Understanding is all

Fruitful soil

Capital pods

What’s it worth?

Julie Butler explains the changes announced to agricultural property relief in the 2024 Spring Budget.

Focus on tenancies

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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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NEWS

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Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

DEADLINE DATES

Deadline dates for January 2025

CASES

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No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

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Julie Butler

Deadline dates for January 2025