By David Hodson OBE MICArb
One definition of marriage is the coming together of a man and a woman as "one flesh". For many years Parliament has recognised this special marital united relationship (and the family unit created as a result) by giving it favourable tax treatment. During marriage, spouses should take maximum advantage of this special treatment to minimise the overall tax payable by them both.
In this Guide I start with a brief summary of the various UK taxes. I then describe how spouses are taxed, and the opportunities available during the marriage to reduce the tax bill of the family. I refer to the major changes introduced in April 1990 of Independent Taxation. I also mention the taxation of a couple who choose to cohabit rather than marry. Marriage in this context now includes same-sex marriage