Chris Barton's Sketch

It appears that the marriage tax allowance is to be reinstated. But if chucking money at matrimony is the right way to honour it why not just give the lie to those headlines about the average cost of weddings being the cost of a small car or whatever it is this week.  A wedding licence from the registrar's office is £94. Not counting the £3.50 for the marriage certificate on the day.

It may be too late for the Burden sisters but there remains an argument in favour of extending civil partnership to such consanguines. Registration does not require a couple to have sex (no non-consummation ground for nullity although it might be inferred from the ‘unreasonable behaviour' fact for dissolution) and the partners do not even have to be gay.  As a result it is perfectly possible for two persons of the same gender to (mis)use the 2004 Act for tax advantage - in the same way as a male/female pair can misuse marriage.

Read the full article here.