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    • Taxation of the family
    • https://www.ajrandco.co.uk/resources/factsheets/personal-tax/taxation-of-the-family
    • position of any children is important. Marriage and civil partnership breakdowns can also have a considerable impact for tax purposes. We consider the relevant issues and the basic tax planning
    • Income tax
    • https://www.ajrandco.co.uk/resources/tax-rates-and-allowances/income-tax
    • if 'adjusted net income' is above the married couple's allowance income limit (see table below). Marriage allowance - 10% of the personal allowance may be transferable between certain spouses where neither
    • Inheritance tax
    • https://www.ajrandco.co.uk/resources/tax-rates-and-allowances/inheritance-tax
    • Exemption: £3,000 Small Gifts: £250 Marriage/civil partnership: The amount of relief depends on who the gift is from... Gift from Amount (£
    • Recruitment procedures - employment law
    • https://www.ajrandco.co.uk/resources/factsheets/employment-and-related-matters/recruitment-procedures-employment-law
    • , marriage and civil partnership and pregnancy and maternity. These are now called ‘protected characteristics’. Discrimination occurs when someone is treated less favourably than another
    • Age discrimination
    • https://www.ajrandco.co.uk/resources/factsheets/employment-and-related-matters/age-discrimination
    • , sexual orientation, marriage and civil partnership and pregnancy and maternity. These are now called ‘protected characteristics’. The Act protects people of any age, however, different
    • Dismissal procedures
    • https://www.ajrandco.co.uk/resources/factsheets/employment-and-related-matters/dismissal-procedures
    • of service: discrimination for age, disability, gender reassignment, race, religion or belief, sex, sexual orientation or marriage and civil partnership pregnancy, childbirth or maternity leave
    • Inheritance tax - a summary
    • https://www.ajrandco.co.uk/resources/factsheets/capital-taxes/inheritance-tax-a-summary
    • . Gifts in consideration of marriage are exempt up to £5,000 if made by a parent with lower limits for other donors. Gifts to registered charities are exempt provided that the gift becomes

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