§ Mrs. Fenner
asked the Chancellor of the Exchequer whether he will make a statement on his review of the taxation of husband and wife.
§ Sir Geoffrey Howe
The treatment for income tax purposes of husband and wife is an important and complex subject, and there can be no quick or easy answers. For that reason, as foreshadowed in my Budget Statement, I am issuing a Green Paper on this subject, inviting all those interested to give their views on the far-reaching issues it raises. I hope that the Green Paper will be carefully studied and widely discussed, and I shall welcome the fullest possible response from individuals as well as representative bodies.
I shall be presenting this Green Paper to the House tomorrow. It is being published by Her Majesty's Stationery Office and copies will be available from Government Bookshops.