Cross-border planning—same sex marriage and civil partnerships
Produced in partnership with Richard Frimston and Helen Tulloch of Russell-Cooke Solicitors LLP
Cross-border planning—same sex marriage and civil partnerships

The following Private Client guidance note Produced in partnership with Richard Frimston and Helen Tulloch of Russell-Cooke Solicitors LLP provides comprehensive and up to date legal information covering:

  • Cross-border planning—same sex marriage and civil partnerships
  • Interaction of matrimonial and other laws
  • Same sex marriage
  • Civil partnerships worldwide
  • UK recognition of overseas civil partnerships and same sex marriage
  • UK same sex marriage, civil partnerships and succession and taxation
  • IHT
  • CGT
  • Succession
  • Civil partnership equals marriage

Interaction of matrimonial and other laws

Marriage can affect the rights of the parties in one or more of the following ways:

Matrimonial contract and property regimes

English law has always recognised that the law of matrimonial domicile may bring with it foreign concepts of matrimonial contract and matrimonial property regimes. Whether such a regime applies only to movables or also to immovables is less clear. In June 2016, the EU introduced regulations on the recognition of matrimonial regimes for marriage and registered partnerships. Both mixed sex and same sex marriage and registered partnerships can be subject to matrimonial property regimes. The registration of a marriage or a registered partnership can therefore have an effect on property rights. See Practice Note: Forced heirship and succession law — Matrimonial property regime for more information.

Taxation

Spouses and civil partners are given favourable tax treatment in many jurisdictions, with either exemptions or reliefs in relation to taxes on death or upon lifetime gifts, and also in relation to capital gains tax (CGT).

Succession rights on the death of a spouse or civil partner

Spouses and civil partners may also have rights in the event of intestacy or in relation to claims against the estate following the death of a spouse or civil partner. Entering into a marriage or civil partnership may affect the validity