Since December 2005 it has been possible for same-sex couples to enter into a civil partnership which gives them legal and tax rights and obligations that are virtually the same as for a married couple. And since March 2014 same sex couples have been able to marry. If you are in a Civil Partnership, you can convert it to a marriage – enquire at your local register Office.
It is important that you review your Wills and inheritance tax planning arrangements if you are thinking of entering a civil partnership or marrying. Please note that any Will you already have will be revoked automatically when you sign the Civil Partnership Register or whne you marry, unless the Will includes a clause stating that it is not to be revoked in such circumstances.
For advice on making Wills and inheritance tax planning for civil partners please contact Chris Wallworth at our City Centre office.