Income Tax Assessment (Husbands and Wives)

HC Deb 25 March 1963 vol 674 cc121-2W

Mr. Cooper

asked the Chancellor of the Exchequer what is the estimated cost of assessing the incomes of husbands and wives separately.

Mr. Barber

Assuming that husbands and wives were taxed as single persons on their separate incomes this proposal would result not in a loss but a gain to the Revenue.