Gone are the days when it was commonplace for couples to marry. Many now prefer to live together as partners. Opposite-sex couples may even have children without marrying, or marry later on in life.
There are no special tax breaks for couples living with one another as partners. They are each taxed as single people. Furthermore, it is mandatory that income from jointly owned assets must be split between them in accordance with the ratio of their respective interests in such assets. Assets cannot be transferred between them without avoiding a possible liability to Capital Gains Tax at the time of transfer.
Husband and wife: