Kim Beatson, Partner
Email Kim
The introduction of the Civil Partnership Act on 5 December 2005, offers to same-sex couples the opportunity of registering their relationship and thereby obtaining rights and obligations broadly equivalent to those of married couples.
Any same-sex couple wishing to form a civil partnership will be able to give notice of their intention to register at a registry office from 5 December onwards and this is followed by a 15 day waiting period. Therefore, the first civil partnerships are likely to be formed on 21 December and we are expecting a flurry of activity. The Brighton Registry Office booked sixteen in the first three days following the announcement.
The process of entering into a civil partnership will be administered by the local administration service. To register a civil partnership the parties must not be:-
- of opposite sex
- already a civil partner or married
- under 16
- people who are in prohibited degrees of relationship (the Act lists these and it includes parents, grandparents, siblings or sibling's children amongst others).
The civil partnership is formed when two people sign a civil partnership document in the presence of each other, the registrar and two witnesses.
The Act also allows same-sex couples who have recognised overseas partnerships, to be treated to as civil partners in the United Kingdom.
There will be a formal court based process for the dissolution of civil partnerships and the grounds are equivalent to divorce with the exception of adultery. The civil partnership must last for one year before dissolution is applicable and the grounds are:-
- unreasonable behaviour
- two years separation plus consent
- desertion
- five years separation
The Court has the power to award financial provision for civil partners which corresponds with that applicable on divorce. Therefore, we can expect to see maintenance awards, lump sum orders, pension sharing and property orders.
In his March 2005 budget, Gordon Brown indicated that civil partners will receive the same tax breaks as married couples and will benefit from the nil rate Inheritance Tax band and the ability to plan tax affairs as efficiently as married couples.
Pension legislation will be amended, so that civil partners have the same treatment as spouses and the same Capital Gains Tax regime will apply so that civil partners will only qualify for relief on their main residence exemption i.e. on one property only.
At Anthony Gold we have a longstanding commitment to the provision of legal advice to the gay community. This development in the law gives our gay clients a compelling incentive to review their tax planning.
In relation to marriage, the Courts have been much more willing in recent years to recognise prenuptial settlements. Same-sex couples who wish to enter into civil partnerships are urged to consider prenuptial agreements in order to clarify and preserve their financial status and independence. This is particularly important to those civil partnerships where there are no children. The family team at Anthony Gold has substantial experience in the drafting of such agreements.
For further information email Kim Beatson or call 020 7940 4000.
