Civil partnerships

In the last article, I looked at the legal and succession law consequences of the UK's Civil Partnership Act 2004. This article looks at the tax consequences of the new regime. The first civil partnership ceremonies have now taken place across the UK, giving those same sex couples who enter into a partnership the same rights as married couples. Along with these rights, there will also be tax consequences of entering into a civil partnership - some good and some not so good. The changes were introduced by way of the Tax and Civil Partnership Regulations 2005, and The Tax and Civil Partners...