Sir: Last September I wrote to Kenneth Clarke urging him, in the November 1996 budget, to introduce the transfer of tax allowances between married partners, as now promised in the Conservative election manifesto.
The reply came from an Inland Revenue official who assured me that he was speaking in accordance with "principles approved by the Chancellor". It said that the Government had first proposed doing this in 1986, but "did not feel that there was sufficient [public] support to go ahead with such a far-reaching reform".
STEVE BAGNALL
Kingham,
Oxfordshire
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