Mr. E. P. Smithasked 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. DaltonThe 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.