Responses to Civil Partnership:A framework for the legal recognition ...

Tax3.8 A large number of people raised concerns that the consultation document didnot sufficiently address issues surrounding inheritance tax, and soughtconfirmation that civil partners would be granted the same rights as spousesunder any new legislation.3.9 The comments showed that many respondents felt it would be unacceptableif the proposals did not contain sufficient provision for the transfer of assetswithout payment of inheritance tax upon the death of a civil partner.“I am particularly keen to see this introduced quickly as I have a very close friendwho is one half of a lesbian couple with twelve-year-old twins. She is dying ofbreast cancer. The effect on her partner will be to force her to sell their jointlyowned house and uproot the children at a very difficult time in their lives. Herprognosis is a maximum of two years. This legislation may be too late for her, butplease do all you can to limit its effect on others.”Exemption from inheritance tax is a key issue for many same-sexcouples. The Budget process will take full account of the comments thathave been received as part of the consultation process and theirimplications for the tax system.18