Civil Partnership Rights.
Civil Partnership Rights With effect from 5 December 2005 the Civil Partnership Act 2004 will come into force. This act means that same sex civil partnerships formed under the Act will be allowed the same tax treatment as married couples.
This will include both Capital Gains Tax and Inheritance Tax and is a real benefit for same sex couples living together as if married. The only downside is that this Act did not extend to opposite sex couples not wanting to marry but who live together as a married couple. These couples are now discriminated against although the simple answer is to get married! Civil partnership rights also do not apply to same sex couples living together, if they have not been joined (as if married) under the Civil Partnership Act.