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In December 2005 the UK gave same sex couples the right to enter into a form of registered partnership to be known as Civil Partnership. Civil Partners have similar rights to married couples in relation to capital gains tax and inheritance tax, wills and inheritance law, pensions, insurance, housing and immigration.
Civil Partnership is only available to same sex couples; on the basis that mixed sex couples are able to acquire such rights through marriage. In the same way that certain close relations such as parents and children and siblings, are not permitted to marry, same sex couples may not register a Civil Partnership if their relationship has too close a degree of affinity. Certain overseas relationships such as a Canadian same sex marriage are recognised in the UK as a civil partnership. Others such as a Dutch mixed sex registered partnership are not recognised.
Not only are there particular consequences of registering a relationship in terms of how this benefits the couple during their relationship, but the act of registration has significance on relationship breakdown. Similar to marriage, a Civil Partnership can only be brought to an end by dissolution, by order of the court. The court has the same powers, as in the case of a divorce, to make orders in relation to financial matters and children. No application for dissolution can be made within the first year after registration. Partnership therefore should not be entered into lightly; the same issues will apply as for a marriage. Our article 'What if it all goes wrong?' explores the legal implications of dissolving a civil partnership. It considers the use of pre-partnership agreements which, similar to pre-nuptial agreements, set out financial and other arrangements in case of relationship breakdown.
Existing documents such as Wills and Trusts, which refer to spouses, will not automatically include Civil Partners as beneficiaries. Wills, which are already automatically cancelled in England (but not other countries) by marriage, will also be cancelled in England by a Civil Partnership. If you would like to create a new will, click here for our wills questionnaire.
If you or any members of your family are contemplating a Civil Partnership, it is important that you should obtain advice as to the consequences of doing so. This is likely to include a review of your existing Will and any trust, and there are tax advantages and disadvantages to consider also (our article on Tax Implications gives more information). Further, you may wish to discuss the likely financial consequences of registering the relationship, both in terms of how this will immediately effect you, and also to be informed of what is likely to happen if the relationship breaks down. We can give advice in relation to all of the various areas of law affected.
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020 8394 6324
Fiona.Read@russell-cooke.co.uk
