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Personal matter

26 June 2012 / Andrew Hubbard
Issue: 4359 / Categories: Comment & Analysis , Admin

Advisers may have to ask probing questions about clients’ relationships for child benefit purposes, warns ANDREW HUBBARD


  • New rules for child benefit.
  • Partnership test.
  • Change of relationship midway through the year.
  • Clawback of benefit.

Dear Janet

Thank you for sending me your tax return information so promptly. I have drafted your return but I need two further pieces of information before I can complete it. Could you therefore let me know:

  • Whether you still hold the 1 000 BP shares you acquired last year.
  • In which week you and John starting living together as husband and wife.

Once I have that information I will send you the final return for your approval.


I know that these days we are encouraged to get to know our clients but surely there has to be a limit. I would have thought that my...

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