The Civil Partnership Act 2004 came into force on 5 December 2005. This creates a legal status of “civil partner” between same-sex couples. Any couple wishing to form a civil partnership are now able to give Notice of their intention to register although this Notice must be in accordance with the prescribed requirements.
Once registered, for most purposes, the couple are regarded as “spouses”. This means that legislation which affects spouses- family law and tax provisions being the main ones- will need to be read as also covering same-sex couples.
As with marriage, the registered partnership will make any Will null and void unless it is made specifically in contemplation of entering into the civil partnership. As with divorce, ending the civil partnership will mean that the partner no longer benefits under the Will.
The grounds for dissolution will be “irretrievable breakdown”, but there will not be the option for a same-sex partner to plead adultery. It will not be possible for an application for a dissolution order to be made within a year of registration.
Following a dissolution it will be possible to apply for the same kind of financial provision which is available to spouses on divorce. Similar kinds of criteria will be applied by the courts in deciding what financial provision is appropriate.
Registered same-sex partners will enjoy tax advantages akin to those of married couples. A partner will be entitled to receive benefits on death, free of inheritance tax and make gifts to their partner free of capital gains tax. This opens up more opportunities for tax planning for same-sex couples.
Employers will have to treat married employees and civil partners in the same way e.g benefits available to spouses must also be available to civil partners. A failure to do so may give rise to a claim of Sexual Orientation Discrimination.
If you require guidance or advice on any of these issues contact Deborah Prance in our Family and Litigation Department.
Contact
Deborah Prance or
Carrie Stack
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