Wills

If you do not have a Will then your possessions will pass to “intestacy” if you die. For most gay men who don’t have a wife or children this means your parents will inherit first, then your brothers and sisters (if your parents are deceased) then your grandparents followed by your uncles and aunts.

If you have a partner then unless you make a Will leaving your estate to them they will inherit nothing. Although potentially they can attempt a legal claim on your estate if they were dependant on you; this is a long, traumatic and expensive process.

Inheritance Tax

If you die your estate will be liable to IHT taxed at 40% on estate values exceeding the current threshold of £250,000. If a married person dies the transfer to the surviving spouse is exempt from tax.

For gay couples in long term relationships this causes problems and is particularly unfair. If your partner dies then IHT will be payable on his estate on values exceeding £250,000. Including the house you live in together.

In December 2002 the Government announced plans for same-sex couples to be granted many of the same rights as married ones as part of a legally recognised 'civil partnerships' scheme. Consultation is due to begin in the summer of 2003 but ministers say they have not decided on exactly what rights the scheme would give gay couples. However particular consideration is being given to Inheritance Tax and the next of kin rules (see below). The current unfair rules may change in the near future.

Next of Kin

“Next of kin” are defined as spouses or close blood relatives. This does not include a same sex partner. Problems may be caused if one partner is hospitalised or otherwise incapacitated or dies. Whilst a Power of Attorney (see below) can be drawn up allowing your partner to exercise some rights, these rights are financial rights and can not grant a same sex partner all the rights of a “Next of Kin”. For example next of kin rights include: