Geraldine Morris assesses the impact of the coalition’s spending review
Family law is affected not only by changes in the law but also wider issues impacting on families. Practicality is a family lawyer’s byword and the government’s Comprehensive Spending Review (CSR) has introduced and added to changes which will impact on families in the widest sense—particularly those who are going through or have gone through a family breakdown.
The following are the principal changes to the taxation of families announced by the chancellor of the exchequer, George Osborne, last month. The changes to the tax credit system are in addition to those announced in the June 2010 Budget.
Other changes which will impact upon families and their income and expenditure are also detailed. Further details of the CSR provisions are expected to be announced in due course.
Child benefit
From 2013 child benefit will be withdrawn from families in which one or both parents are higher-rate taxpayers, ie earning more than £44,000 a year.
Education maintenance allowance
The education maintenance allowance of £30 per
