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Tax changes for Civil Partners

PRACTICE AREA GROUP: Tax, Private Client
DATE: 04.07.2011

The Minister for Finance has published the Finance (No. 3) Bill 2011 to make the necessary changes to the tax code consequent on enactment of the the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010. The Bill proposes that registered civil partners will receive the same tax treatment as married couples in respect of income tax, stamp duty, capital acquisitions tax, capital gains tax and VAT.

The Bill also contains provisions to deal with the tax consequences for cohabitants on the break-up of their relationship and any maintenance requirements that arise as a result.

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