HC Deb 22 March 1984 vol 56 c528W
Mrs. Rumbold

asked the Chancellor of the Exchequer if he has any plans to change the current practice of the Inland Revenue in assuming a married woman's income will be taxed in conjunction with her husband rather than as a single person.

Mr. Moore

This is a matter of law, not of Inland Revenue practice, and is one of the many issues discussed in the Green Paper on the "Taxation of Husband and Wife" (Cmnd. 8093). The Government are considering these issues in the light of the wide-ranging views expressed in response to the Green Paper. No fundamental reforms will be introduced without giving Parliament and the public an opportunity to assess their detailed implications.