Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Tax treatment of married couples

03 October 2017 / Anita Monteith
Issue: 4618 / Categories: Comment & Analysis
istock-580107862_fmt

Together forever

KEY POINTS

  • Independent treatment of married women truly began in 1990.
  • Beneficial treatment meted out to couples by capital gains tax.
  • Effect of the residential nil rate band.
  • Married couple’s allowance still available when at least one partner was born before 1935.
  • Complications arise because of different rules in different taxes and benefits.

We have come a long way in the 90 years since the first edition of Taxation but it seems that even in 1927 there were areas of tax where the meaning of law was unclear.

In an article on married taxpayers published in that issue the practical application of the law in General Rule 16 Income tax Act 1918 deeming the profits of a married woman living with her husband to be his and so...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon