1.   For tax purposes, you will be treated as a married couple.

2.   For tax purposes, your pension and earnings are added together.

3.   If the house is owned jointly the profit can be split for tax purposes.

4.   In the first three years of trading, the haulier should be careful not to make any chargeable gains for tax purposes.

5.   It is not essential for an organisation to be registered with the Charity Commission to qualify as a charity for tax purposes.

6.   This tax on bank deposits is not deductible for tax purposes.

7.   Use the value of the land Declared by the landlord for tax purposes as the basis of compensation for expropriated land.

8.   So while interest is received in the form of a capital value change, this is treated as income for tax purposes and not as capital gains.