Civil Partnerships

Same-sex couples who register their partnership can now enjoy the same right and responsibilities as married couples

Since December 5, 2005, same-sex couples have been able to apply for registration as a Civil Partnership. The impact of this legislation is that couples who enter into civil partnership gain rights and responsibilities that reflect those already available to married couples.

Same-sex couples who do not register their partnership have the same rights and responsibilities as unmarried heterosexual couples.

In entering into a Civil Partnership, the following should be taken into account:

· On dissolution of a Civil Partnership, the principles for deciding the appropriate level of financial settlement are the same as those for married couples.

· In the event of a death, civil partners will be treated under the intestacy rules in the same way as spouses.

· Same-sex couples can now leave assets on death to the survivor free of tax.

Further information

Advice should be taken at an early stage as to the more detailed aspects of entering into a Civil Partnership. For further advice or information please contact Richard Maloney.