| The significance of the legislation is that same sex couples, after the registration and Civil Ceremony, become each other’s next of kin for inheritance purposes.
The Civil Partnership Act puts the relationship and finances of a civil partnership on the same footing as married couples. Included amongst the tax breaks the same sex couples will receive is exemption from inheritance tax. They will be able to benefit from their partner's pension and also enjoy capital gains tax exemptions.
In addition the Civil Partnership Act makes provision for the acquisition of parental responsibility for the child or children of civil partners. It will also allow a party the same status as a spouse in Adoption proceedings.
If the partnership breaks down it will have to be dissolved and the couples' financial claims will have to be dealt with in the same way as a married couple.
The parties are not able to apply to dissolve the partnership until 12 months have passed. The dissolution of the partnership may be made on the grounds that the partnership has irretrievably broken down.
- One partner has behaved in such a way that the Applicant cannot reasonably be expected to live with the Respondent.
- The parties have lived apart for a continuous period of 2 years immediately preceding the presentation of the application and the other party consents to the partnership being dissolved.
- The parties have lived apart for a continuous period of 5 years.
- The Respondent has deserted the Applicant for a continuous period of at least 2 years prior to making the application.
Contact Collette O'Connor for more information on any area of Family Law. |
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