The Civil Partnership Bill came into force on 5th December 2005. Its arrival heralded the introduction of a new rights for same sex partners meaning that they move broadly in line with married couples.

The two main areas of interest from an Estate Planning perspective were the fact that a Civil Partner is now treated equitably from an Inheritance Tax perspective as well as being recognised under the Laws of Intestacy.

As a result more same sex partners are taking the opportunity to write or update their Wills to feature a new Civil Partner - or simply making provisions in anticipation of an impending Civil Partnership.

If you would like to find out more about Estate Planning for same-sex couple why not contact us today?