The general rule is that you cannot claim for Any expense, not wholly and exclusively paid for the purposes of the trade or profession Any private or domestic expenditure e.g. your own wages, food, clothing (except protective clothing), income tax etc. Business entertainment expenditure i.e. the provision of accommodation, food, drink or any other form…
In the year of marriage or civil partnership registration , for tax purposes, both spouses or civil partners continue to be treated as two single people. However, if the tax payable as two single people in that year is greater than the tax which would be payable as a couple in a marriage or civil…
A couple in a marriage or civil partnership where one spouse or civil partner is the Home Carer and cares for one/more dependent persons and meets the following qualifying conditions The couple in a marriage or civil partnership – must be jointly assessed to tax – it does not apply where couples are taxed as…
