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Forums › ACCA Forums › ACCA TX Taxation Forums › Personal and Married Couple's Allowance
Hi,
I have a simple question regarding the personal and married couple’s allowance. I recently purchased the Daily Telegraph’s 2015 Tax guide and came across the following example:-
Eric Black was 82 years in 2014/15. His younger wife, Myra, celebrated her 63rd birthday the same year.
It says they are entitle to the following allowances:
Eric Black
Personal Allowance £10,500
Married Couple’s £8,165
Total Allowance £18,665
Myra
Personal Allowance £10,000
Total Allowance £10,000
By my understanding, as Eric Black was born before 6 April 1938 surely he should be entitled to claim £10,660 for the personal allowance and not £10,500 as the example claims? I understand all the other figures, but wanted to check if I have missed something.
Mattie.