Opposite-Sex Couples Entering Into Civil Partnerships – Beware re Wills

Since 31 December 2019, opposite-sex couples have been able to enter into civil partnerships (CP) in England and Wales. Scotland and Northern Ireland are expected to follow suit soon.

If you enter into a CP, any Will made previously is automatically void and your estate would pass under the state's intestacy rules. This can lead to unwelcome results! Careful thought should go into your new Will, as being in a CP will allow you to benefit from certain Inheritance Tax (IHT) exemptions not previously available to you as an unmarried couple. These Wills can be worded to allow them to be made before the event, in order to simplify life and provide maximum protection.

Some married couples may, on principle, want to dissolve their marriage and enter into a CP. These couples need to take particular care over the...