Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Civil partner definition

What does Civil partner mean? A civil partner is one of the two people who have registered a civil partnership, a legally recognised relationship that confers rights and obligations broadly comparable to marriage. In the UK, the term is defined in the Civil Partnership Act 2004 (as amended) and covers both same-sex and opposite-sex couples, including those in specified overseas relationships recognised as civil partnerships for UK purposes. Scotland permits different-sex civil partnerships under the Civil Partnership (Scotland) Act 2020; England and Wales and Northern Ireland permit them under amendments and regulations to the 2004 Act. In Ireland, civil partnership is no longer available to new...

UK and cross-border planning for same-sex marriages and civil partnerships: recognition, matrimonial property regimes, IHT, CGT and succession

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Practice notes

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Interaction of matrimonial and other laws

Marriage may alter the parties’ rights in one or more of the following respects in practice:

Matrimonial contract and property regimes

English law has long recognised that the law of the matrimonial domicile can import foreign notions of matrimonial contracts and property regimes. The extent to which any such regime governs only movables, or extends to immovables, remains uncertain at present. In June 2016, the EU brought in rules for recognising matrimonial regimes applicable to marriages and registered Partnerships. Both mixed-sex and same-sex marriages and registered partnerships may fall within matrimonial property regimes as appropriate. Accordingly, recording a marriage or registered partnership can impact proprietary entitlements in practice. See Practice Note: Forced heirship and succession law — Matrimonial property regime for additional detail where relevant and necessary.

Taxation

Spouses and Civil partners receive preferential tax treatment in many jurisdictions, including exemptions or reliefs on taxes on death or lifetime gifts, and also with respect to capital gains tax (CGT), from time to time as well.

Succession rights on the death of a spouse or civil partner

Spouses and civil partners may likewise enjoy rights where there is intestacy, or in connection with claims against...

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Web page updated on 22/05/2026

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