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Rights for unmarried couples—taxes and inheritance

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Published on: 15 November 2018

Published by a LexisNexis Family expert

Table of contents

What has changed for cohabiting couples regarding tax in the last few years?
What are the key differences regarding the rights of married couples and unmarried couples in terms of inheritance tax (IHT) and capital gains tax (CGT), and bereavement benefits?
IHT
CGT
Pensions and state bereavement benefits
What are the main barriers to changing the taxation process for cohabiting couples? What are the benefits and risks?
Are there any plans to make changes to the taxation process for cohabiting couples in the near future?

Article summary

Family analysis: In the second of a three-part series, Andrew Goldstone, a partner at Mishcon de Reya specialising in tax law, analyses the legal rights of unmarried cohabiting couples in relation to taxes and inheritance. Goldstone raises the stark differences in the rights between married and unmarried couples and the ‘unsympathetic’ nature of tax law towards couples who do not wish to marry.

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