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Is a tax break for some married couples a good idea?

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“This is social engineering, for God’s sake, and when I joined the party we weren’t in favour of it.”   Those were the words of Ken Clarke who, as Tory chancellor in the mid-1990s, started the process of abolishing the tax allowance for married couples (apart from those marriages where at least one spouse was born before 6 April 1935!). The phasing out was completed by Gordon Brown in April 2000.   Now Cameron is bringing it back. He says: “There is something special about marriage: it’s ...

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