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Type: IFS Working Papers Authors: Tracey Bowler
ISBN: 978-1-903274-49-1 IFS member price: £10 Non-member price: £25
Press release: The Tax Law Review Committee: Taxation of the family
This paper has been written as a review of the current tax treatment of the family in the UK. It considers the income tax, capital gains tax, inheritance tax and stamp duty implications of different types of family unit. It seeks to show where inconsistencies, confusion and discrepancies lie and considers whether marriage or the entering into a civil partnership offers tax advantages or disadvantages to the persons involved. It considers the implications of European anti-discrimination laws and looks at the stated policies of the Government, the Conservative Party and the Liberal Democrats. Search |
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