Single Person Taxation (Cohabitation)

Part of Oral Answers to Questions — National Finance – in the House of Commons at 12:00 am on 5th July 1973.

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Photo of Mr John Nott Mr John Nott , St Ives 12:00 am, 5th July 1973

It would not be possible or desirable, in a tax system which applies to many millions of taxpayers. for tax inspectors to conduct detailed investigation into couples' private affairs. These same arguments do not apply under the supplementary benefits system. which is designed to meet individual cases of need.