Married Couples and Civil Partners

01 November 2024

The married couple's age allowance
Availability and nature of married couple’s age allowance relief

30 September 2024

Reducing exposure to the 45 per cent rate
The 45% rate of tax. It should be a spur for affected couples to ensure they are taking full advantage of both of their allowances and lower rate tax bands, and all available reliefs

27 September 2024

Tax planning in a same sex-marriage / civil partnership - an outline
The legislation and regulations related to civil partnerships, same sex marriages and gender recognition for trans people

27 September 2024

The settlements legislation and married couple/civil partnership businesses
How dividend income and partnership income arising to 'non-working' husbands, wives and civil partners can be assessed on the working spouse or civil partner

25 September 2024

Separation and divorce/dissolution
The effect of separation and divorce/dissolution on taxation and pensions

25 September 2024

Death of spouse or civil partner
The tax effects of the death of a spouse or civil partner

24 September 2024

Marriage/civil partnerships: capital gains tax implications
The main capital gains tax related issues connected with marriage/civil partnerships

24 September 2024

Marriage/civil partnerships: inheritance tax implications
The inheritance tax related issues connected with marriage and civil partnership

17 September 2024

Marriage/civil partnerships: income tax and personal allowance implications
The main income tax and personal allowance related issues connected with marriage and civil partnership

17 September 2024

Personal allowances in the year of marriage or civil partnership
The effect on personal allowances in the year of marriage or civil partnership