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Husband, Wife, Civil Partners and Children

In: St. James’s Place Wealth Management Tax Guide 2010–2011

Author

Listed:
  • Walter Sinclair
  • Barry Lipkin

Abstract

This chapter deals, in particular, with the taxation of husband and wife as from 6 April 2000. From 5 December 2005, the rules generally also apply to civil partners (6.9). The concept of the present independent taxation system goes back to 6 April 1990 and reference should be made to previous editions of this book for intervening changes or for the rules which applied for 1989– 90 and earlier years. The latter included an optional form of separate taxation of spouses, which merely allocated their joint liability, and an elective form of truly separate taxation limited to a wife’s earnings. (Some of the rules for independent taxation have been mentioned in Chapter 3.)

Suggested Citation

  • Walter Sinclair & Barry Lipkin, 2010. "Husband, Wife, Civil Partners and Children," Palgrave Macmillan Books, in: St. James’s Place Wealth Management Tax Guide 2010–2011, chapter 0, pages 33-40, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-30180-1_6
    DOI: 10.1057/9780230301801_6
    as

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