UK:
Civil Partnership V. Marriage: Is There Always Tax Equality?
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Equality for same-sex couples has advanced in
recent years so that civil partners have the same rights as married
couples in many areas, and as from 13 March 2014 when the Marriage
(Same Sex Couples) Act 2013 came into force, same-sex couples can
now marry. However, in the tax sphere, there remains an area of
inequality for some civil partners with foreign connections. The
status of civil partnership does not always interact well with the
tax rules in the jurisdiction concerned and may mean that civil
partners are denied access to the same foreign tax reliefs and
exemptions as other married couples.
In this article first published in Private Client
Adviser (www.privateclientadviser.co.uk) on 28 April
2014 and reproduced here by kind permission, Fay
Copeland, partner in the Private Client team, discusses
how this tax inequality arises and how it could be addressed as
part of the Government's consultation "Civil Partnership
Review (England and Wales)".
"Equality should be universal"
– column in Private Client Adviser (28 April
2014)
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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