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Wilson Cotton

ARTICLES

Following on from Taxation magazine's Budget Breakfast Briefing, WILSON COTTON summarises the proposals for the tax treatment of trusts.

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Readers’ forum: I’m gonna sit right down and write myself a letter Readers’ forum: Trade or no trade? Readers’ forum: Did change of legal entity create option to tax problem? Readers’ forum: Personal or business? Readers’ forum: Have we made partial exemption errors?

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NEWS

Budget changes will discourage investment in VCTs Post Skandia VAT grouping rules revised MPs to scrutinise the Office for Budget Responsibility Finalists revealed in competition to close the tax gap Tax tip: VAT on staff entertainment

Third slide

Deadline dates for January 2026

CASES

Annexe was viable as a single dwelling No reasonable excuse for submitting late returns Claimant was not self-employed Mixed use rates apply to country estate Taxpayer’s behaviour was unreasonable

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This week's opinion: 18 December 2025 Budget changes will discourage investment in VCTs Post Skandia VAT grouping rules revised MPs to scrutinise the Office for Budget Responsibility Finalists revealed in competition to close the tax gap

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