On separation or divorce, it is common for one spouse to move out of the family home and for the other spouse to continue to live there. Where the couple have children, the spouse remaining in the family home may do so until the youngest child reaches the age of 18, at which point the […]
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Tax and accounting rules are not identical and it is sometimes necessary to adjust the accounting profit to arrive at the profit for tax purposes. One area where the rules differ is in the write-off of capital expenditure. For accounting purposes, depreciation is charged to the accounts so as to write off the asset over
The marriage allowance is not a separate allowance as such โ rather, it is a transfer of part of one spouse or civil partnerโs personal allowance to their spouse or civil partner. It should not be confused with the married coupleโs allowance which is available where at least one spouse or civil partner was born
