This article was contributed by Ian Wright is a senior tax consultant
for with Butler & Co, Bowland House, West Street, Alresford,
Hampshire SO24 9AT (telephone (01962 735544, )
E-mail firstname.lastname@example.org, website www.butler-co.co.uk.
Julie Butler, managing partner at Butler & Co, is the author of
‘Tax Planning for Farm and Land Diversification’ ISBN 0754522180 (2nd
edition) and ‘Equine Tax Planning’ ISBN 0406966540. The third edition
of ‘Tax Planning For Farm and Land Diversification’ will be published
shortly. To order a copy call Tottel Publishing on 01444 416119.