ÀÏ˾»úÎçÒ¹¸£Àû

Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.1 Spouses and civil partners /Taxation of spouses and civil partners / E5.101 Spouses and civil partners—introduction
Commentary

E5.101 Spouses and civil partners—introduction


Personal and employment tax

Contents of Part E5

E5.1ÌýÌýÌýÌý Spouses and civil partners

E5.2ÌýÌýÌýÌý Children

[E5.3]ÌýÌýÌýÌý [Removed]

E5.4ÌýÌýÌýÌý Representatives of overseas governments and international bodies

E5.5ÌýÌýÌýÌý Subcontractors in the construction industry

E5.6ÌýÌýÌýÌý Lloyd's underwriters

E5.7ÌýÌýÌýÌý Divers and diving supervisors

E5.8ÌýÌýÌýÌý Non-resident entertainers and sportspeople

Division E5.1ÌýÌýÌýÌý Spouses and civil partners

For updates affecting this Division please see Part E0 Updates

Taxation of spouses and civil partners

E5.101 Spouses and civil partners—introduction

This Division deals with certain special provisions relating

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 13:15