Of the many thousands of same-sex couples who have entered into civil partnerships since the Civil Partnership Act came into force in December 2005, some may well have made wills in expectation of, or shortly after, the ceremony, the party and the honeymoon. There will be many however who have not quite got round to making wills yet, or who may not realise that wills they made in the years when they were single, even if in the same (now civil) partnership, have been revoked automatically by the very fact of entering into a civil partnership. It can be a surprise, or even a shock, to realise that you are intestate when you thought you had taken all the right steps some years to protect and provide for your partner in the event of your death. In particular if either of you are domiciled outside the UK, or own property abroad, the issues may not be as clear cut as you believe. In addition the 100% inheritance tax exemption now applicable to gifts to UK-domiciled civil partners gives more scope for inheritance tax planning than before.

If you and/or your partner need advice on wills, inheritance tax planning and any related issues, whether you are existing clients of Bates Wells and Braithwaite LLP or not, contact one of the Private Client Team for further information on where you stand and the options you have available.