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Personal and Married Couple's Allowance

Forums › ACCA Forums › ACCA TX Taxation Forums › Personal and Married Couple's Allowance

  • This topic has 0 replies, 1 voice, and was last updated 10 years ago by Avatarmattie.
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    Posts
  • June 2, 2015 at 9:41 pm #252193
    Avatarmattie
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    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.

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