Cohabitant meaning

In this issue: Trusts Court of Protection UK taxation for Private Client Updates to HMRC Manuals Tax avoidance, evasion and non-compliance Regulatory compliance for Private Client Budgets and Finance Bills Family enterprises and ownership frameworks Disputed trusts and estates Pensions, insurance and tax-efficient investments Scotland, Wales and Northern Ireland International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q&As Useful information Trusts HMCTS issues guidance on applications to recover funds paid into the High Court, Chancery Division HM Courts & Tribunals Service (HMCTS) has issued guidance on making applications to recover money held by the High Court (Chancery Division). Released on 18 December 2025, the guidance covers three situations: surpluses from property repossessions when entitled parties cannot...

In this issue: Practice and procedure Public children Private children Financial provision International children Daily and weekly news alerts Updated content New Q&As Useful information Practice and procedure Speech by Mr Justice Nicklin: Open Justice—Fit for Purpose Mr Justice Nicklin, who chairs the Judiciary’s Transparency and Open Justice Board, delivered an address on 5 June 2025 exploring open justice and whether current arrangements are truly fit for purpose. Migration Advisory Committee publishes family visa financial requirements review The Migration Advisory Committee (MAC) has issued its report on the minimum income requirement (MIR) for the partner migration route. It advises that the MIR should not be aligned with the Skilled Worker route, proposes alternative calculation methods that could be adopted, and suggests improvements to how compliance with the MIR is evidenced. See: LNB News 10/06/2025 38. Journalistic sources (Tickle v The Father and others) In Tickle v The Father and others...

Original news Mrs S, Royal Mail Defined Contribution Plan (CAS-45582-S0J0) - 12 October 2023. Summary The Pensions Ombudsman dismissed a complaint alleging the Scheme had misapplied its discretion by directing part of a lump-sum death benefit to the deceased member’s girlfriend instead of relatives. The trustee had adopted an appropriate process and correctly applied the governing rules. The outcome could not be considered irrational. This decision serves as a reminder that challenging the exercise of a trustee’s discretionary judgement is rarely straightforward in the majority of cases. What were the facts? Mr S held scheme membership in the Royal Mail Defined Contribution Plan (the Scheme) ...

Cohabiting partners typically do not enjoy the same rights as a spouse or civil partner when their partner dies, regardless of relationship length or whether the couple are same- or opposite-sex. This Practice Note highlights how a cohabitant’s entitlements on a partner’s death differ from those of a spouse or civil partner in relation to tenancies, tax, intestacy, pensions, bereavement benefits and fatal accidents. See also Practice Notes: Family provision claims—the cohabitant and Family provision claims—practice and procedure. Tenancies A cohabitant, spouse or civil partner is equally able to succeed to: a protected agricultural occupancy under the Rent (Agriculture) Act 1976 a regulated tenancy under the Rent Act 1977 an assured tenancy under the Housing Act 1988 a secure tenancy under the Housing Act 1985, which may carry conditions for pre-1 April 2012 tenancies See also Practice Note: Occupation of the family home—cohabitants. Tax On death, the disadvantages of the tax position for cohabitants may become clear....

In this Practice Note, 'cohabitant' denotes an unmarried partner (excluding a civil partner) of a member. This Practice Note also references the European Convention on Human Rights (ECHR) and its relevance. The ECHR is an international treaty ratified by the UK in 1951. It became enforceable domestically through the Human Rights Act 1998, which gives legal effect to the rights guaranteed by the ECHR, giving effect to the rights contained within it. Rulings of the ECtHR are not binding; however, the Human Rights Act 1998 provides that UK courts must take into account any judgment, decision, declaration or advisory opinion of the ECtHR. As the ECHR is incorporated into UK law via the Human Rights Act 1998, neither Brexit nor the Retained EU Law (Revocation and Reform) Act 2023 alters the UK’s position in respect of the ECHR. For details on the pension entitlements of same-sex spouses and civil partners on a member’s death, see Practice Note: Pension rights of spouses and civil partners on member’s...

FORTHCOMING CHANGE : The Trusts and Succession (Scotland) Act 2024 gained Royal Assent on 30 January 2024, representing the first overhaul of Scottish trusts law in more than a century since the Trusts (Scotland) Act 1921. Certain provisions on succession began on 30 April 2024, while others have yet to commence. The principal updates to modernise the regime are set out in News Analysis: Trusts and Succession (Scotland) Bill passed. Practice Notes dealing with Scottish trusts and succession will be further revised to reflect this new legislation. This Practice Note considers section 29 of the Family Law (Scotland) Act 2006 (FL(S)A 2006), concerning the right of a surviving cohabitant to ask the court for an order for payment from an intestate estate in Scotland. The court retains discretion as to whether to make an award when asked. These provisions cover couples of the same or different sex, but operate only where there is intestacy or partial intestacy. A surviving cohabitant has no entitlement where the deceased left a valid...

This note offers general guidance on the property rights of cohabitants and claims arising under the Trusts of Land and Appointment of Trustees Act 1996. Your family solicitor can provide advice tailored to your circumstances. Who can apply? Cohabitants do not share the same rights to pursue property claims as married couples or civil partners. Instead, disagreements between cohabitants about their interests in a property are decided in line with trust law. The 'common law' wife or husband has no standing in law, and cohabitants' claims are much more limited than those of spouses or civil partners. In some situations it may be possible to bring a claim for a child (see: Financial arrangements for children—client guide). There are two main ways in which a cohabitant may hold an interest in a property: as a joint owner; or where the property is in the sole name of the other cohabitant, under a trust, whether expressly stated or otherwise In some...