<p>The Conservative Party has announced how it intends to recognise marriage and civil partnerships in the tax system if it forms the next government. It plans to make up to ÂŁ750 of the income tax personal allowance transferable between adults who are married or in a civil partnership, so long as the higher-income member of the couple is a basic-rate taxpayer.</p>
Authors
Mike Brewer
Robert Chote
Deputy Director
Robert is a Deputy Director. His work focuses on primarily on the labour market, income and wealth inequality, and the design of the welfare system.
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- IFS
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