HC Deb 08 December 1977 vol 940 c818W
30. Miss Fookes

asked the Chancellor of the Exchequer if he will abandon the principle that a married woman's income is deemed to be that of her husband.

Mr. Robert Sheldon

My right hon. Friend has no proposals for abandoning the principle of aggregating a married woman's income with her husband's for tax purposes. Under the existing law there is provision for the separate taxation of a wife's earnings, and there is also provision for separate assessment under which either spouse can opt to become responsible for his or her own share of the joint liability.

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