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Why living together, formally or informally, matters in tax.
KEY POINTS
- Independent taxation for married women was introduced in the 1988 budget.
- The treatment of people living together varies for tax and benefits.
- There is a lack of comprehensive accurate guidance on GOV.UK.
- A formal “registration” process should be introduced to provide certainty.
Some practitioners will remember the time when a married man was responsible for his wife’s tax affairs. Those were the days of such oddities as the married man’s allowance and wife’s earned income relief and it was not unknown for tax inspectors to reply to letters from a married woman by writing to her husband. It was not until the 1988 budget more than a century after the Married...
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