HC Deb 12 February 1971 vol 811 c288W
Mr. Bishop

asked the Chancellor of the Exchequer if he will cause an inquiry to be made into the tax laws, with a view to recommending equity of taxation between men and women and the non-aggregation of income of husbands and wives.

Mr. Patrick Jenkin

I have noted the hon. Member's views; but I do not think a special inquiry such as he suggests is called for.

Mr. Bishop

asked the Chancellor of the Exchequer if he will take steps to require that wives or common law wives shall also be required to sign the income tax returns of their husbands.

Mr. Patrick Jenkin

I have noted the hon. Member's suggestion.

Mr. Bishop

asked the Chancellor of the Exchequer if he will take steps to ensure that husbands separated from their wives are allowed tax reductions only in respect of maintenance actually paid to their wife and children, and that such wives are not taxed on allowances they do not in fact receive.

Mr. Patrick Jenkin

Where the Inland Revenue receives evidence that the full amount due under a maintenance order will not be paid. appropriate adjustments will be made to the tax liability of both parties.

If the hon. Member has a particular case in mind I shall be glad to look into it if he sends me the details.