There appeared in the March issue of the Cambridge Law Journal an article criticising the rules under which married, separated and divorced people were taxed in the United Kingdom. The article dealt with the position as it was in the tax year 1987/88, before the 1988 Busdget. The 1988 Budget made radical proposals for change and, at the time of writing, these proposals have just been enacted as part of the Finance Act 1988. On the whole the changes are to be welcomed. They will introduce rules which will be both simpler and fairer than those they replace. Having said this, the new system will include or retain some rules which are, in effect, left-overs from the old and which will make both for unnecessary complications and continued unfairness.