Income tax allowances for married couples

In general married couples are taxed as individuals, though a minority of older couples & civil partners may still claim a ‘married couple’s allowance’. Since 6 April 2015 individuals have been entitled to transfer part of their personal tax allowance to their spouse or civil partner, if neither they nor their partner are higher rate taxpayers.…

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Commons Library analysis: Divorce, Dissolution and Separation Bill 2017-19

This Commons Library briefing paper deals with the Divorce, Dissolution and Separation Bill 2017-19 which would remove the legal requirement to make allegations about spousal conduct or to have lived separately for up to five years in order to divorce or dissolve a civil partnership. A separate Commons Library briefing paper deals with the Divorce, Dissolution and Separation Bill[HL] 2019-21 (CBP 8697)…

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Child maintenance: variations, including the new notional income criterion (GB)

This House of Commons Library briefing note sets out the rules on variations under the “2012 scheme” administered by the Child Maintenance Service (CMS). From a policy standpoint, it compares the current variation rules to those for the legacy “2003 scheme”, and notes criticism of the changes and parliamentary debate of them. A link to the full report in pdf format can be found at the bottom of this page.…

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What if there’s no Brexit deal?

What could happen if the EU and UK negotiators don’t agree a withdrawal agreement in time and the UK has to leave the EU on 29 March 2019 without one – and with no framework for future relations either? This paper looks at how such a situation might come about, the constitutional implications for the UK and in some cases for the devolved administrations, and what the impact might be in a range of policy areas.…

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