Legislative changes to give effect to the taxation changes arising from theCivil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 will be introduced in 2011.
Prior to the passing of the Act, unmarried couples had no legal rights orentitlements to lay claim to the assets or estate of their partner. However, the Act will now introduce very significant changes to the legal status of unmarried couples, both same-sex and opposite-sex.
The Act deals separately with both the civil registration of same-sexpartnerships (Civil Partnership) and the rights and duties of cohabiting couples.
The main effects of the Act are:
Once the legislation is passed the changes will apply for the 2011 year ofassessment. Further information will be available on Revenue's website in due course.
For further information please contact Imelda Prendergast, OSK
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