单词 | separate assessment |
释义 | separate assessment Before April 1990, an election that could be made by one party to a marriage in the UK enabling each party to pay his or her own tax. Unlike an election for separate taxation of a wife's earnings, this saved no tax. It merely allocated the total tax payable by the married couple as a single unit to the two parties for payment. Husband and wife are now always subject to separate taxation. |
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