§ Mr. Austin MitchellTo ask the Chancellor of the Exchequer whether it is proposed that when separate 521W taxation of men and women is introduced in 1990–91 partners in a partnership shall be allowed to admit their spouses to the partnership on the same basis as themselves to reduce their liability to higher-rate tax even where the spouse is no more than a sleeping partner in the partnership.
§ Mr. Norman LamontWhen independent taxation is introduced in 1990–91 a partnership between husband and wife will in general be treated for income tax purposes in the same way as any other partnership. I announced during the Committee stage debates on this year's Finance Bill that the Government would be reviewing the existing provisions which are designed to ensure that individuals cannot obtain a tax advantage by arrangements designed to transfer income to others.