Income Tax, Finance Act 2010
7.7.1Tax status of divorced persons
Where a divorce is granted a couple will already have been living apart. As such the provisions of s1016 apply; i.e., both spouses are assessed as a single pe...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.