TaxPersonal TaxFinance Bill – Same-sex couple boost

Finance Bill - Same-sex couple boost

Same-sex couples with children are to benefit from an anomaly in the Finance Bill which could give them a big-ger children’s tax credit than mixed-sex couples.

In a move likely to be seized on as another snub to marriage, the size of the tax credit – unveiled in last month’s Budget as a replacement for the married couples allowance – for mixed-sex couples will be based on the income of the higher earner. Same-sex couples, however, will be able to choose on whose income the benefit is based and potentially boost their benefits.

Francesca Lagerberg, of the English ICA’s tax faculty, said: ‘It’s not a big deal, but it’s still an anomaly.’

The controversy surfaced as the Institute of Directors used its Budget submission to criticise the government for imposing a ‘back-door’ tax on employee mobile phone use.

The Budget scrapped the tax charge on providing employees with mobile phones. But the IoD said VAT inspectors have continued to require employers to pay VAT on employees’ private use of mobile phones.

The Confederation of British Industry – chaired by Sir Clive Thompson – said VAT inspectors should be told not to police mobile phone users.

Related Articles

LITRG urges government to consider tax changes in disability work plan

Administration LITRG urges government to consider tax changes in disability work plan

4d Lucy Skoulding, Reporter
HMRC appeal rejected in Tottenham Hotspur case

Administration HMRC appeal rejected in Tottenham Hotspur case

3w Emma Smith, Managing Editor
HMRC urged to clarify impact of income allowances on Self-Assessments

Personal Tax HMRC urged to clarify impact of income allowances on Self-Assessments

2m Alia Shoaib, Reporter
New trading allowance: simplicity, but not as we know it

Administration New trading allowance: simplicity, but not as we know it

2m Emma Rawson, ATT Technical Officer
Wealthy individuals could circumvent top tax rate rises

Personal Tax Wealthy individuals could circumvent top tax rate rises

4m Alia Shoaib, Reporter
Italy grants first successful non-dom status application to former UK non-dom

Personal Tax Italy grants first successful non-dom status application to former UK non-dom

4m Emma Smith, Managing Editor
Industry reaction: Taylor Review does not go far enough in addressing tax issues

Legal Industry reaction: Taylor Review does not go far enough in addressing tax issues

5m Alia Shoaib, Reporter
Does the Taylor Review sufficiently address the gig economy?

Corporate Tax Does the Taylor Review sufficiently address the gig economy?

5m Alia Shoaib, Reporter