The House of Commons Library has published the research briefing Income tax allowances for married couples:
“This briefing discusses the two income tax allowances that married couples and civil partners may be entitled to claim.”
https://commonslibrary.parliament.uk/research-briefings/sn00870
Related content from Claritax Books
Income Tax is a substantial single-volume guide, now in digital format, to all the income tax issues commonly faced by most accountants and tax practitioners.
