Just the two of you
The Civil Partnership Act 2004 means that same sex couples can
now get legal recognition of their relationship by forming a civil partnership.
Civil partners enjoy the same rights as a married couple with
regard to each other's property, as well as the same exemptions from
inheritance tax.
For example, on the death of a civil partner without a will,
the surviving civil partner will receive some or all of the deceased person's
assets (how
much depends on the existence of relatives who survive the deceased.)
The existing law allows a person to make a will in
contemplation of entering into a marriage without the will being cancelled by
the marriage. A person intending to form a civil partnership with another can
make a will benefiting their intended civil partner, which will not be
cancelled once the registration of the civil partnership takes place.
Barclays Bank Trust Company has amended its Will Writing and
Trust brochures to reflect the new status of a civil partner and the rights
such a person will have under the new law.
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