Taxation logo taxation mission text

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

This week's opinion

22 August 2018
Issue: 4661 / Categories: Comment & Analysis

Importance of adapting to reflect change

Sam Dewes’ article ‘Domicile difficulties’ on page 8 is a good example of how the tax regime needs constantly to adapt to reflect changes in society. It is extraordinary looking back to remember that independent taxation of married couples was introduced as late as 1990. Many people will remember that HMRC staff were instructed to write to a woman’s husband if they needed to communicate with his wife. It seems scarcely believable that during all but the last few months of Margaret Thatcher’s premiership Denis Thatcher had legal responsibility for her tax affairs. Go back a few more years and we really are in a different world. I keep a copy of the 1918 Taxes Act on my shelf at work. This is partly to show colleagues how little legislation there was then – it is one slim volume – but also to astonish them by pointing out...

If you or your firm subscribes to, 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 '' for further assistance.

back to top icon