Independent Taxation Manual - INCONT30
Independent Taxation Manual: Contents
CHARGES ON INCOME INCLUDING JOINT CHARGES
| IN1160 | Charges on income: Married couple's charges dealt with
independently
|
| IN1162 | Charges on income: Wives' charitable covenants
|
| IN1163 | Charges on income: Covering charges with composite rate income
|
| IN1164 | Charges on income: Joint payments
|
| IN1165 | Charges on income: covenant by one spouse in favour of other
ineffective: paragraph 32, Schedule 3,
|
