Same sex couples can soon enter into a legal partnership - 17 November 2005

The Civil Partnership Act comes into force on the 5th December 2005, allowing same-sex, UK couples aged 16 and over to become “registered Civil Partners” from 21st December onwards. Although this is not a marriage, has no religious element and cannot take place in church, it means the couple will gain legal recognition for their relationship and will be protected by a package of rights. 

The Government expects between 11,000 and 22,000 people to have entered into a civil partnership by 2010. Wards Solicitors offer specialist legal advice (we are listed on Stonewall’s website) for same sex couples covering tax planning, Will-making, partnership agreements and relationship breakdown issues. 

Jenny Pierce, Head of Tax and Trusts at Wards comments: “The rights gained include the same treatment as married couples for tax purposes, including inheritance tax, the married couple's allowance and Capital Gains tax relief; the ability to gain parental responsibility for each others’ children; and next of kin rights. The latter avoids problems regarding hospital visiting rights and medical treatment if a partner is unable to communicate their wishes. If one partner dies, the other will have the right to register their death and organise the funeral.”

But, together with the benefits, there are a number of legal implications which should be taken into consideration before taking the plunge into civil partnership. Jenny adds: “In the same way that people marrying will consider a pre-nuptial agreement, same sex couples should consider a pre-partnership agreement, as they have the potential to save a lot of acrimony and expense concerning the fair division of assets if a partnership breaks down. 

Also, if each person owns their own property, they should take tax advice to minimise Capital Gains Tax and to ensure they qualify for private residence relief on their properties in the future. 

And finally, it is advisable to make a new Will, not only to avoid intestacy issues but also to ensure that you minimise inheritance tax and have a say over legacies and gifts, as well as outlining any wishes regarding funeral arrangements”. 

Wards have produced a free booklet outlining the practical and legal implications of the Civil Partnership Act, which is available by telephoning Jenny Pierce on 0117 929 2811 or emailing jenny.pierce@wards.uk.com.