In 2004 the government introduced new legislation which permitted the civil union of same sex couples. The first official civil partnership was created in 2005.
The introduction of civil partnerships in the UK was welcomed by many same sex couples who could now have a legal commitment to each other and would have many of the same rights of an opposite sex married couple – including the ability to formally dissolve their relationship in a civil partnership dissolution (or civil partnership divorce as it is still more commonly known).
There are many advantages, legally, financially and otherwise, when a same sex couple enters into civil partnerships. For example, transfers between partners are exempt from capital gains tax and have rights to intestacy in the unfortunate situation that one of the partners dies. (If the partner who passes away has a will, the other civil partner may be entitled to all or some of their estate). Whereas if a same sex couple had not entered into a civil partnership and one of them had died, the other partner would probably not be entitled to anything left in their partner’s will. There is greater protection from domestic violence under a civil partnership. Through agreement or a Court order, partners can obtain legally-binding “parental responsibility”. Civil partners also have the same entitlement benefits as a spouse for state and occupational scheme pensions for service.
However, there are also many potential disadvantages of entering into a civil partnership. In financial terms, before the couple entered into a civil partnership, they may have been able to have capital gains tax relief on two separate properties, but they can now only have it on one property. When both of the partners in a partnership are involved in joint business activities, there is a chance their corporation tax is increased when they are together as civil partners. Financial issues aside, the biggest potential drawback of entering into a civil partnership may be the issues surrounding the dissolution of civil partnership.
There is a great deal to take into account when formalising a civil partnership divorce, including how finances and property are split or distributed, and how children are cared for if there are any involved. The process of civil partnership dissolution is highly comparable to a divorce, not least the fact that any dissolution can only be initiated by one partner after twelve months of the civil partnership.
If you are unsure about the consequences of entering into a civil partnership, or you want to start the process of civil partnership dissolution following the breakdown of your relationship, it may be appropriate to seek professional legal advice. You can then assess your options and examine the implications of the choice you decide to make.