Julie Butler
Julie Butler FCA is joint managing partner at Butler & Co, author of Tax Planning for Farm and Land Diversification (Bloomsbury Professional), Butler’s Equine Tax Planning (Law Brief Publishing) and Stanley: Taxation of Farmers and Landowners (LexisNexis), and editor of Farm Tax Brief.
Contact info
- Email:
- j.butler@butler-co.co.uk
- Website:
- butler-co.co.uk
FeaturePastures new
Julie and Fred Butler outline the recent changes to agricultural law that impact on practitioners dealing with rural property matters
FeatureEscape to the country
In the second of a two-part series, Julie and Fred Butler provide a beginner’s guide for conveyancers to some of the key tax issues relating to agricultural property
FeatureLine of country
In the first of a two-part series, Julie Butler and Fred Butler provide a beginner’s guide for conveyancers to some key issues relating to agricultural property
FeatureExecutor stress
Coronavirus has emphasised the need to review farm wills, consider the key role of the executors, and understand the complexity of marginal inheritance tax reliefs, argue Julie Butler and Fred Butler. There are also new capital gain tax rules to grapple with
FeatureCountry life
With the Office of Tax Simplification’s review of lifetime gifts and an ageing farming population, farmers will be considering making lifetime gifts and taking advantage of reliefs while still available. Julie Butler and Fred Butler look at areas of concern for the adviser
FeatureBack to basics: Working with farming accountants
Julie Butler and Fred Butler offer advice on the farm ownership structure and providing for strong succession planning.
FeatureEscape route
Following recent changes to the current system of tax relief for buy-to-let investors, landlords now face a punishing tax regime if they stay in the market. Julie Butler suggests a way out: changing the status of the property to a furnished holiday letting
FeatureBack to Basics: Inheritance tax relief on farmland
Julie Butler looks at farm taxation issues, including business property relief, agricultural property relief, furnished holiday lets and farming wills and partnership agreements
FeatureSpecialist needs
Julie Butler looks at the impact of Mehjoo v Harben Barker in relation to when it becomes necessary to obtain specialist advice for farming clients
FeatureTrading places
A number of recent cases point to a worrying new trend by HM Revenue & Customs, whereby it assesses farms as investment rather than trading businesses – which do not therefore qualify for business property relief. Julie Butler explains what action farmers need to take
FeatureA developing trend
As farmers are increasingly looking to sell development land, solicitors seeking the most tax-efficient way of structuring the transfer must examine a number of complex factors. Julie Butler outlines the key issues