HC Deb 28 February 1946 vol 419 c422W
Mr. E. P. Smith

asked the Chancellor of the Exchequer what he estimates would be the cost to the Revenue if Income Tax was levied upon husbands and wives separately instead of jointly.

Mr. Dalton

The treatment of husband and wife as separate individuals for tax purposes would result, on balance, in a gain to the Revenue and not a loss, since in many cases the husband alone is in receipt of income and would lose, if separately assessed, the benefit of the married allowance.