On the 5th December 2005 the United Kingdom introduced historic and ground breaking legislation. The implementation of the Civil Partnership Act, for the first time in British legal history, grants legal status to gay and lesbian couples allowing them to form legally recognised civil partnerships. The new civil partnerships are available for same sex couples but not for couples of the opposite sex. The new legislation brings the United Kingdom in line with other European countries that legally recognise same sex couples.
Registration
The vast majority of registrations for civil partnerships take place at registry offices. Notice of all planned partnerships must be lodged with a registry office. After the requisite notice period, either partner can request a civil partnership schedule which must be produced in order to register the partnership. There is no religious element at all to the registration procedure and registration is very unlikely to take place at a place of worship. However, as with marriage for heterosexual couples, civil partnerships do create a set of legal rights and responsibilities.
Legal equality
Same-sex couples who form a civil partnership will be entitled to the same rights in law as heterosexual couples who enter into a civil marriage. These will include joint treatment for income-related benefits and joint state pension benefits. They can assume parental responsibility for each other's children, they will be recognised for immigration purposes and will be exempt from testifying against each other in a court of law.
Separation
Should the relationship breakdown, there will be a court-based process where the partner applying for the partnership to be dissolved will have to show that there has been an irretrievable break down in the relationship. The dissolution will involve fair arrangements for property division, residence arrangements as well as appropriate contact with children.
Wills, tax & estate planning
Making wills and other estate planning exercises should be considered by civil partners. Couples who are thinking about entering into a registered civil partnership should consider the benefits of the new law. However, new wills do need to be drawn up as the registration of a civil partnership will revoke existing Wills in the same way that marriage does.
In addition, if one partner dies the other will have the right to register their death and claim a survivor pension whilst also being eligible for bereavement benefits. Surviving partners will also be recognised under inheritance and intestacy rules and will have tenancy succession rights. Capital Gains Tax transfers between civil partners living together will also be on a no gain, no loss basis thereby going a long way towards the equalisation of the tax treatment of same sex couples.
Civil partners will also be treated in the same way as a married partner under the Inheritance (Provision for Family and Dependants) Act 1975 which legislates for 'reasonable financial provision' for dependants from a deceased's estate. Heterosexual couples who remain unmarried will not enjoy similar rights as those enjoyed by civil partners and married couples.
We would strongly advise everyone considering a civil partnership to consider taking advice on Inheritance Tax and Capital Gains Tax planning; making tax efficient wills; setting up trust arrangements to preserve your wealth; and setting up 'pre-civil partnership' agreements with your partner.
