– see also Husband and wife and civil partners

Abatement

Commentary – Tax Reporter ¶156-000

Adjusted net income, meaning

Legislation/Regulatory – ITA2007 s. 58

Annulment

Commentary – Tax Reporter ¶156-500
Case Law – DODWORTH (H.M. INSPECTOR OF TAXES) v. DALE

Civil partnerships

Commentary – Tax Reporter ¶154-300

Death

Commentary – Tax Reporter ¶156-500
Legislation/Regulatory – ITA2007 s. 55
Case Law – DODWORTH (H.M. INSPECTOR OF TAXES) v. DALE

Divorce and dissolution

Commentary – Tax Reporter ¶156-500
Case Law – DODWORTH (H.M. INSPECTOR OF TAXES) v. DALE

Election to transfer

Commentary – Tax Reporter ¶156-100

Election to transfer relief

Individual

Legislation/Regulatory – ITA2007 s. 47, Sch. 2, para, 16

Joint election

Legislation/Regulatory – ITA2007 s. 48, Sch. 2, para. 16

Partial transfer back of relief

Legislation/Regulatory – ITA2007 s. 49, Sch. 2, para. 17

Procedure for making

Legislation/Regulatory – ITA2007 s. 50(1)-(4)

Withdrawal

Legislation/Regulatory – ITA2007 s. 50(5)-(7)

Estates in administration

Commentary – Tax Reporter ¶365-675
Case Law – Moore (H.M. Inspector of Taxes) v. R.J. Mackenzie & Sons Ltd. Commissioners of Inland Revenue v. R.J. Mackenzie & Sons Ltd.

Generally

Commentary – Key Data ¶3-065

Indexation

Legislation/Regulatory – FA98 s. 27(2) ; ITA2007 s. 57

Marriage and gender

Commentary – Tax Reporter ¶156-700

Only one tax reduction

Legislation/Regulatory – ITA2007 s. 55

Post-5 December 2005

Elections to transfer

Legislation/Regulatory – FA94 Sch. 8, para. 2(3)

Generally

Commentary – Tax Reporter ¶156-050
Legislation/Regulatory – FA2010 s. 1(3) ; ITA2007 s. 46
HMRC Guidance – BIM55130

Pre-5 December 2005

Commentary – Tax Reporter ¶156-025
Legislation/Regulatory – FA2010 s. 1(3) ; ITA2007 s. 45

Rate

Commentary – Tax Reporter ¶156-000

Residence requirements

Legislation/Regulatory – ITA2007 s. 56

Same sex couples

Commentary – Tax Reporter ¶134-350 ; Tax Reporter ¶154-300 ; Tax Reporter ¶156-600–Tax Reporter ¶156-700

Transfer by election

Commentary – Tax Reporter ¶156-100

Transfer of unused allowance

Commentary – Tax Reporter ¶156-200

Transfer of unused relief

Comparable tax liability

Legislation/Regulatory – ITA2007 s. 53

Generally

Legislation/Regulatory – ITA2007 s. 51, 53, Sch. 2, para. 16, 17

Transfer back

Legislation/Regulatory – ITA2007 s. 52

Wife, meaning

Commentary – Tax Reporter ¶156-600

Year of marriage/civil partnership

Commentary – Tax Reporter ¶156-300

Year of separation

Commentary – Tax Reporter ¶156-400