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Husband, wife and children

In: Tax Guide 2001–2002

Author

Listed:
  • Walter Sinclair

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.)

Suggested Citation

  • Walter Sinclair, 2001. "Husband, wife and children," Palgrave Macmillan Books, in: Tax Guide 2001–2002, chapter 6, pages 41-48, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-50544-5_6
    DOI: 10.1057/9780230505445_6
    as

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