IDEAS home Printed from https://ideas.repec.org/h/pal/palchp/978-1-137-29080-9_6.html
   My bibliography  Save this book chapter

Husband, wife, civil partners and children

In: St. James’s Place Wealth Management Tax Guide 2012–2013

Author

Listed:
  • Walter Sinclair
  • Barry Lipkin

Abstract

You and your spouse or civil partner are each taxed separately on all of your income and capital gains. You each have a single person’s relief and income tax rates (5.0.1) and a full capital gains tax annual exemption of £10,600 for 2012–13 (20.5). Up to 5 April 2000, married couple’s allowance (3.2.1) amounting to £1,970 for 1999–2000 was available for those under 65, but an income-tested higher married couple’s allowance was available to those entitled to age allowance (3.2.7). The rate of relief became 10 per cent for 1999–2000. From 6 April 2000, the relief was generally withdrawn, but has remained available at the higher rate (3.2.1) where at least one party to the marriage was born before 6 April 1935.

Suggested Citation

  • Walter Sinclair & Barry Lipkin, 2012. "Husband, wife, civil partners and children," Palgrave Macmillan Books, in: St. James’s Place Wealth Management Tax Guide 2012–2013, chapter 0, pages 33-40, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-29080-9_6
    DOI: 10.1057/9781137290809_6
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:palchp:978-1-137-29080-9_6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.