Civil partner meaning

This checklist sets out the requirements for the content of schemes’ annual reports and accounts under the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013, SI 2013/2734. For fuller guidance on the duty on occupational pension schemes to produce annual reports and accounts, see Practice Note: Pension scheme annual reports and accounts. Requirement to prepare and disclose a pension scheme annual report Trustees of an occupational pension scheme meeting the conditions in the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013, SI 2013/2734, Sch 1, Para 1 must produce an annual report no later than seven months following the close of each scheme year. For further details, see: Disclosure requirements for occupational and personal pension schemes—the 2013 disclosure regulations—Scope of the 2013 Disclosure Regulations. The annual report must be provided to any relevant person (that is, a member, prospective member, their spouse or civil partner, a beneficiary or a recognised trade union) who: requests the document within five years...

Checklist and timeline This concise checklist and timetable is prepared from the viewpoint of a claim started under sections 339 and/or 340 of the Insolvency Act 1986 (IA 1986) by a trustee in bankruptcy (trustee). Step/action Time (days) Section/rule Examine the background and circumstances culminating in the debtor’s bankruptcy and the issues underpinning the claim(s) against the respondent(s) (usually those who received the payments/transactions). This encompasses securing the books, papers or records concerning the bankrupt’s estate or affairs that must be handed to the trustee, and conducting interviews with, among others, the bankrupt, the bankrupt’s spouse, former spouse, civil partner or former civil partner, and any person who appears able to provide information about the bankrupt or their dealings, affairs or property, as relevant to the matters in issue. No limit (subject to limitation) IA 1986, ss 365–366 Prepare and issue the application containing the particulars required by Insolvency (England and Wales) Rules 2016 (IR...

This flowchart outlines what a surviving spouse or civil partner is entitled to from a deceased partner’s estate on intestacy, with the result depending on the value of the estate and whether the deceased was also survived by children or remoter issue. It also identifies the destination of the estate where there is an intestacy and no surviving spouse or civil partner, in accordance with sections 46 and 47 of the Administration of Estates Act 1925. For guidance on the operation of the statutory intestacy rules, including the statutory trusts, see Practice Note: Intestacy—summary, Intestacy—beneficial entitlement and Intestacy—beneficial entitlement—Q&As...

STOP PRESS: This document is currently being revised to take account of the implementation of the Data (Use and Access) Act 2025 (DUAA 2025), which modifies the UK GDPR and the Data Protection Act 2018. For further guidance on the compliance impact of DUAA 2025, refer to Practice Note: Data (Use and Access) Act 2025—compliance implications. This Flowchart follows the approach outlined by the European Data Protection Board (EDPB) to assess whether you may carry out an international transfer of personal data relying on standard contractual clauses (SCCs) or binding corporate rules (BCRs). These transfer tools can be used only where the safeguards, enforceable rights and legal redress available to individuals in the destination country are essentially equivalent to those guaranteed by the General Data Protection Regulation (GDPR). The ‘essentially equivalent’ benchmark derives from the Facebook Ireland and Schrems ruling (Schrems II), determined under the EU GDPR. The Information Commissioner’s Office (ICO) has issued Guidance on transfer risk assessments, which adopts the phrase ‘sufficiently similar’ for transfers under the...

PI & Clinical Negligence weekly highlights—23 January 2025 In this issue: Public authorities and the state Costs and funding LexTalk®PI & Clinical Negligence: a Lexis®Nexis community LexisNexis® Webinars Daily and weekly news alerts Useful information Public authorities and the state The police owe no general duty to shield individuals from criminal harm, and foreseeability on its own does not create such a duty. Chief Constable of Northamptonshire Police v Woodcock; HD (by their respective litigation friends) v Chief Constable of Wiltshire Police [2025] EWCA Civ 13 comprised two appeals in the Court of Appeal (Civil Division). Each claim examined whether the police could be liable in damages for not preventing injury inflicted by a third party offender. The appeals were heard together. The Court of Appeal rejected the claims of CJ and others alleging a breach of Article 3 of the European Convention on Human Rights and negligence. The police appeal in Ms Woodcock’s case succeeded. There...

In this issue: Key developments UK immigration control: how it works Sponsored work Family routes Long residence, discretion and human rights EU law rights and EU Settlement Scheme Challenging immigration decisions and enforcement Preventing illegal working Citizenship applications Daily and weekly news alerts New and updated content Latest Q&As Key developments Future developments—Immigration calendar Our Immigration calendar highlights key upcoming developments for business immigration advisers. UK immigration control: how it works Home Office confirms eVisas will replace all vignettes in 2026 The Home Office has amended its eVisa guidance to state that from 12 January 2026, most recipients of visit visas and some other routes will get both an eVisa and a vignette. Those issued a valid UK vignette before that date will be able to retrieve their eVisa through their UK Visas and Immigration account. The guidance also confirms that later in 2026, vignettes will be discontinued...

Nearly a dozen regulatory measures for the industry have been paused as the civil service enters the pre-election purdah period. Although the two main parties appear broadly aligned on many pensions policy questions, differences persist, and voices across the sector are urging concrete manifesto commitments. “A key uncertainty concerns the destiny of the recently overhauled pensions tax regime, alongside several other unresolved ideas, including the Chancellor’s Mansion House package,” noted Helen Ball, a partner at law firm Sacker & Partners LLP. “At present, it is far from certain how many will make it through the formation of a new government.” Mansion House Over the past year the pensions landscape has shifted markedly and visibly, driven by a strong political impetus, most notably, for retirement savings vehicles to channel more capital into growth assets such as start-ups and infrastructure schemes and projects. In June 2024, Chancellor Jeremy Hunt announced a suite of measures he said would “unlock” investment from pension funds into so-called productive finance, intended to spur economic...

Taxation regime What factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)? Türkiye’s tax landscape is intricate, operating through numerous laws, regulations, communiqués and subsequent amendments. The key legislative instruments include: Tax Procedure Law No. 213 (10 January 1961) Corporate Tax Law No. 5520 (21 June 2006) Value Added Tax Law No. 3065 (2 November 1984) Stamp Tax Law No. 488 (11 July 1964) Income Tax Law No. 193 (6 January 1961) Broadly, the Turkish Tax System is considered under three headings: (i) income taxes, such as individual income tax and corporate income tax; (ii) taxes on expenditure, including Value Added Tax (VAT), the Banking and Insurance Transactions Tax and Stamp Tax; and (iii) taxes on wealth, for example Property Tax and Inheritance and Gift Tax. For natural persons, residency, ownership of property and citizenship are key in determining which taxes apply in Türkiye. An individual’s tax burden is mainly linked to their earnings,...

This Practice Note considers statutory adoption pay (SAP) and contractual adoption payments. It also examines eligibility criteria, the meaning of employed earner, the duration of entitlement, notice obligations, the evidence required, the length of time SAP is payable, rates of pay, and liability, including where an individual has more than one employer. It addresses outcomes where a child dies or a placement breaks down, circumstances in which SAP is not due, record-keeping duties, and how recoupment operates. Finally, it explores how contractual sick pay interacts with SAP, adoptions from outside the UK, and contracting out. A parent taking adoption leave (see Practice Note: Adoption leave) may qualify for SAP for part of that leave. They may receive payment for time off to attend adoption appointments (see Practice Note: Time off work for adoption appointments). Where a child is placed for adoption, the adopter and a second person—who must be the adopter’s spouse, civil partner, or partner—may, if they choose, share up to 37 of the 39 weeks of pay...

Variation of Will or intestacy after death—Q&As An instrument of variation can be used to alter how a deceased person’s estate is distributed under a Will or on intestacy. It is commonly executed by deed. To secure effectiveness—typically to obtain favourable inheritance tax (IHT) and capital gains tax (CGT) treatment under section 142 of the Inheritance Tax Act 1984 (IHTA 1984) and section 62(6) of the Taxation of Chargeable Gains Act 1992 (TCGA 1992)—certain formalities must be met. These include that the deed is in writing, contains the requisite statement applying the statutory provisions, is not made for any extraneous consideration, and is signed by all relevant parties, including the deceased’s personal representatives (PRs) where additional tax would otherwise arise. For guidance on deeds of variation, see Practice Note: Variation of Will or intestacy after death. See also Practice Note: Post-death rearrangements. Compliance with these requirements will usually deliver the intended IHT and CGT position. The formalities for execution of variation should be followed accordingly. Precedent deed of variation...

Instructions: please read all of this before filling in the form Throughout this form, when we refer to: the ‘child’, we mean the child (including an unborn child) for whom you intend to take shared parental leave/pay; and the ‘Mother’, we mean that child’s mother or expectant mother. To take shared parental leave and/or claim shared parental pay, you must be: the child’s father; and/or married to the Mother; or the Mother’s civil partner; or the Mother’s ‘partner’. In this form, ‘partner’ means someone who lives with the Mother and will live with the child in an ‘enduring family relationship’, but is not the Mother’s child, parent (including adoptive or former adoptive parents), grandchild, grandparent, brother, sister, half-brother, half-sister, aunt, uncle, niece or nephew. Provided you fall into one or more of the categories above, every reference in this form to the ‘Father or Partner’ is a reference to you...

[ Insert your current residential address ] Entry Clearance Officer, [ Insert address of decision-making centre to which the application is being sent ] [ Insert date ] Dear [ insert organisation name ] Application for entry clearance as a [ spouse OR civil partner OR unmarried partner ] under Appendix FM of the Immigration Rules I am a national of [ insert nationality ] and the [ spouse OR civil partner OR unmarried partner ] of [ insert name of sponsoring partner ]. My birth date is [ insert date of birth ] and my age is currently [ insert age ]. I confirm that I am not related to [ insert name of sponsoring partner ] in any manner that is barred for [ marriage OR civil partnership ] in the UK...

[ Divorce OR Dissolution ] Dear [ insert client’s name ] I can confirm the court has now issued the application and it has been duly served on your [ husband OR wife OR civil partner ]. Please find enclosed a copy of the issued application for your records. The following step is for your [ husband OR wife OR civil partner ] to submit an acknowledgement of service within 14 days, starting on the date the application was served. Accordingly, if they are using the online system, the acknowledgement of service must be filed by [ insert date ]. If they are not using the online system, we will then be notified of the date by which they are required to lodge the acknowledgement of service. [ As your [ husband OR wife OR civil partner ] is outside England and Wales, this period is extended to [ insert date ]....

If an individual does not exhaust their inheritance tax nil rate band (NRB) on death—perhaps because a large share of the estate passes to a surviving spouse or civil partner—the Inheritance Tax Act 1984, sections 8A to 8C, sets out provisions allowing the unused NRB, wholly or partly, to be transferred and applied to increase the survivor’s NRB when that person dies. The mechanism preserves a proportion of the first estate’s NRB, which can then uplift the allowance available to the surviving spouse or civil partner on their death. The uplift is determined by a statutory calculation in IHTA 1984, section 8A(3) and (4)...

If the deceased died intestate Parts III and IV of the Administration of Estates Act 1925 (AEA 1925) apply to: all movable property belonging to the deceased, wherever it is located, provided the intestate was domiciled in England and Wales; and all immovable property of the deceased situated in England or Wales, whether or not the deceased was domiciled here Who inherits the residuary estate on intestacy is determined by the estate’s value and by which categories of family members have survived the deceased. Where a spouse or civil partner survives, he or she is entitled to the statutory legacy (of £250,000 where the deceased also left ‘issue’)...

Section 28 of the Matrimonial Causes Act 1973 (MCA 1973) Pursuant to section 28 of the Matrimonial Causes Act 1973 (MCA 1973), a periodical payments order terminates automatically if the recipient remarries. If, for any reason, this does not occur, an application can be brought to recover the sums paid. See Practice Note: Impact of remarriage, subsequent civil partnership, or cohabitation...