The third Wiseman

Keith Gordon looks at a case which concerns the interaction of the high income child benefit charge and the discovery provisions

One of my earliest tax memories was the announcement in the 1988 Budget concerning the proposed introduction of ‘independent taxation’ of married women, to come into effect from 6 April 1990. More than three decades later, it probably seems inconceivable to many advisers that married couples had to combine their income for tax purposes (and, perhaps, even more so, that the wife was far from an equal partner in the relationship so far as the former Inland Revenue was concerned).

As anachronistic as it might sound, it should be recalled that dependent taxation is not completely confined to history. Those who advise on social security benefits will be aware that household income remains an important feature.