Husband, wife and children

Walter Sinclair

Chapter 6 in Tax Guide 2000–2001, 2000, pp 42-49 from Palgrave Macmillan

Abstract: Abstract This chapter deals, in particular, with the taxation of husband and wife. The independent taxation system operating from 6 April 1990 is covered. Regarding the rules which applied for 1989-90 and earlier years, reference should be made to previous editions of this book. (Some of the rules for independent taxation have been mentioned in Chapter 3.)

Keywords: Capital Gain; Court Order; Investment Income; Annual Payment; Voluntary Payment (search for similar items in EconPapers)
Date: 2000
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DOI: 10.1057/9780230595798_6

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