Married Couples and Civil Partners

27 April 2026

Separation and divorce/dissolution
The effect of separation and divorce/dissolution on taxation and pensions

27 April 2026

Pension options on divorce - what you need to know
Some of the advantages and disadvantages of each of the approaches: Offsetting; Earmarking; and Sharing

27 April 2026

Reducing exposure to the 45% rate
The 45% rate of tax. It should be a spur for affected couples to ensure they are taking full advantage of both of their allowances and lower rate tax bands, and all available reliefs

20 March 2026

The married couple's age allowance
Availability and nature of married couple’s age allowance relief

13 March 2026

Marriage/civil partnerships: income tax and personal allowance implications
The main income tax and personal allowance related issues connected with marriage and civil partnership

12 March 2026

Personal allowances in the year of marriage or civil partnership
The effect on personal allowances in the year of marriage or civil partnership

18 February 2026

Marriage/civil partnerships: inheritance tax implications
The inheritance tax related issues connected with marriage and civil partnership

17 February 2026

Civil partnerships - what you need to know
The legal and tax consequences applicable to a registered civil partnership