Spouses and civil partners are taxed independently on their own income, earned and unearned, and any gains. Exceptions to the general principles apply to couples entitled to the tax reduction for those born before 6 April 1935, individuals in receipt of child benefit where they or their spouse/civil partner have an income above a specified level and from 2015/16 spouses or civil partners entitled to transfer 10% of their personal allowance between them (subject to further conditions). In these cases the tax charge or relief may affect the tax affairs of their spouse/civil partner.
Income from assets where the legal title...
To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.
**Trials are provided to all LexisNexis content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisNexis services please email customer service via our online form. Free trials are only available to individuals based in the UK, Ireland and selected UK overseas territories and Caribbean countries. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
The President of the Family Division, Sir Stephen Cobb, has delivered a keynote address on children’s rights in family justice, highlighting the...
HM Courts & Tribunals Service (HMCTS) has published a position statement on the judicial use of Artificial Intelligence (AI), setting out expectations...
This week’s edition of the Family weekly highlights includes details of the latest minutes from the Family Procedure Rule Committee meeting and...
Private Client analysis: The court held that SM’s supported-living arrangements did not amount to an objective deprivation of liberty under Article 5...
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin termDefinitionMeaningActa iure imperiiLegal
What are the rules for validly serving a section 27 Landlord and Tenant Act 1954 notice on the landlord outside of the UK?There are various rules which govern when a section 27 notice can be served and what information needs to be included which are outside the scope of this Q&A. Notice may be
0330 161 1234