Sentences with phrase «spouse civil partner»

While the qualified person or that person's spouse civil partner or co-habitant is in recognised service outside the State as provided for by Section 219 (2) of the main Act.

Not exact matches

At the same time local authorities etc. are changing forms to remove references to marriage and husband, wife, spouse being more and more replaced by partner or conflating «married» and «civil partner» together.

Rather, I want to express my wish that technical solutions be found that would protect partners in civil unions at the same level as married spouses in the case of death or separation.

A partner in a civil union can inherit under the same conditions as a spouse in a married couple, but his partner must have drawn up a will and designated him as the heir.

«While we acknowledge that there are considerable practical challenges associated with extending entitlement to unmarried couples, awarding Bereavement Support Payment only to those who lose a spouse or civil partner appears hard to reconcile with the definition of family adopted by the government in the Family Test and the position adopted within other benefits,» a report from the committee concluded.

The Tories would achieve the tax break by allowing some people who are married or in a civil partnership to transfer part of their tax - free personal allowance to their spouse or partner.

The (four and a half pages of) legislation which introduced the Marriage Allowance (and more in the current Finance (No. 2) Bill) allows it to be claimed provided neither spouse nor civil partner is liable to income tax at the higher or additional rate.

Under the plans, basic rate taxpayers would be allowed to transfer # 750 of their personal allowance to a spouse or civil partner.

The Cheektowaga resident married his partner last year in a small civil ceremony because he and his spouse couldn't get their act together to plan anything more elaborate, he said.

The spouse or civil partner receiving the transferred allowance will be entitled to a reduced liability of up to # 200.

This includes, but is not limited to, a child, parent, spouse or civil partner.

This doesn't apply to gifts you make to your spouse or civil partner.

It will then pay an income to your spouse, civil partner or a beneficiary for the rest of their life after you die.

The same cover applies to your spouse or civil partner, or for those with a common - law partner (though you'll need to provide proof of the relationship within seven days, eg, both names on a utility bill, shared ownership of residential property or joint lease or rental agreement).

When you die, any assets left to your spouse or registered civil partner, provided they're living in the UK, are exempt from inheritance tax.

More info Widows / widowers over the age of 45 but not yet at the State Pension age can claim for help for up to a year after the death of a spouse or civil partner.

When you die, you can leave unlimited amounts to a spouse or civil partner free from inheritance tax (IHT).

For taxpayers who are married / civil union couple, filing a joint return, the total for both spouses / civil union partners combined is twelve (12).

For taxpayers who are married / civil union couple, filing a joint return, the total for both spouses / civil union partners combined is six (6).

If the state where the couple lived doesn't recognize same - sex marriages, a surviving partner may still qualify as a widow or widower for Social Security benefits if the intestacy laws of that state allow the surviving partner of a non-marital legal relationship (such as a civil union or domestic partnership) to inherit as a spouse.

On this basis the way for a spouse or civil partner to sort out issues relating to (say) pension sharing and adjustment of property early on, is to file a behaviour petition (adultery or unreasonable behaviour) with no intention of proceeding with it.

This will mean that by 2020 - 21 married couples / civil partners would need to have collective estates worth over # 1m before IHT becomes chargeable as each spouse / civil partner will have their own NRB plus a RNRB of around # 175,000.

Paul Hewitt, partner at Withers, says: «Charities, along with surviving civil partners or spouses of second marriages (for instance), faced with similar clauses are unlikely to take comfort because the Court of Appeal took a broader, more purposive, approach than the judge at first instance.

The sins of an associate or former associate of the creditor — and that includes an individual's spouse or civil partner — become the sins of the creditor.

«All but spouses and civil partners who were in their relationship at the time of death, can claim only what is needed for their maintenance.

The sum of # 12,980 is paid out to spouses or civil partners for the death of a partner, but this did not apply to unmarried partners who received nothing for a negligent death.

Compare this with anything left to a spouse or civil partner which is 100 % exempt from inheritance tax.

«But only if they are a spouse or civil partner, or the parents of unmarried children under the age of 18.

As identified by Commissioner Blair QC in the Royal Court decision of In the Matter of L [2015] JRC119, there is «a lacuna in Jersey's law of ancillary relief» because the Royal Court has no statutory power to set aside a disposal by a non-compliant spouse or civil partner determined to put assets beyond the reach of his or her estranged partner.

Spouses or civil partners who are no longer living together are not to have their respective interests combined in order to establish whether the interest held exceeds 50 %.

In addition, the surviving spouse / civil partner can «inherit» the other party's nil - rate band, meaning the full # 650,000 can pass to other beneficiaries such as children on the death of the second spouse / civil partner.

Robert has a specialist interest in partnership work and has for many years provided advice to spouses, civil partners, fiancé (e) s and unmarried partners.

Basically, partners in a civil union have the same rights as spouses in a marriage.

One is to provide a means of certifying and giving legal recognition to a union and the other is to give partners to a civil union the same status as a spouse.

The Court of Appeal was satisfied that the relationship of an unmarried cohabitee was not equivalent with that of a spouse or civil partner in the context of a Widowed Parent's Allowance and that there was no violation of Human Rights.

There are strict requirements to be met: the couple must have been living together as if they were husband and wife (or as if they were civil partners or same sex spouses), and the deceased must have been domiciled in Scotland at the time of their death.

If the deceased has left children, half the residue passes outright to the children and the other half is held on a life interest for the surviving spouse or civil partner — and on the death of the surviving spouse or civil partner, the remainder will pass outright to the children.

In broad terms, the position in England and Wales is: - If a person is married or in a registered civil partnership and his estate is worth # 125,000 or less, everything goes to his spouse or civil partner.

If there are no children, half the residue passes outright — rather than in trust — to the surviving spouse or civil partner and the other half passes outright to the deceased's parents, if they are still living, and if not, to the deceased's siblings or, if they have also died, then to their children.

The intestacy rules apply in an arbitrary manner, particularly where a client does not have children, because a surviving spouse or civil partner may have to share assets with other relatives — whom the client may not wish to benefit.

- If a person does not leave a surviving spouse, registered civil partner or children, his estate will pass to his parents, if living, or failing that, to his siblings.

Many married couples or civil partners simply wish to leave everything to their surviving spouse or civil partner.

In these circumstances, there will normally be no inheritance tax to pay because gifts to a spouse or civil partner will generally be exempt from inheritance tax — but if either the testator or his spouse or civil partner is domiciled outside the UK the exemption is limited to # 55,000.

However, if a testator simply leaves the entirety of his estate to his surviving spouse or civil partner, the opportunity to use the nil - rate band on both his and the survivor's deaths will be lost.

The share which the surviving spouse or civil partner receives may not even be enough to give them absolute ownership of the family home because of the other family claims.

Close family members (i.e. spouses, civil and unmarried partners, dependent children and grandchildren, and dependent parents and grandparents) will be able to join EU citizens after the UK leaves the EU, where the relationship existed on 29 March 2019.

A client may also be concerned that a former spouse or civil partner, who has not formed a subsequent marriage or civil partnership, could have a claim against his estate after his death.

- If a person is married or in a registered civil partnership and his estate is worth over # 125,000, his spouse or civil partner won't automatically get everything, although they will receive: - Personal items, such as household articles and cars.

It is possible, however, through careful drafting of a will to ensure that as much as possible of the nil - rate band of the first to die can be left to other beneficiaries, eg children and grandchildren, thus ensuring that the nil - rate bands of both spouses or civil partners are used.

- If a person does not leave any of the above, the surviving spouse or registered civil partner will get everything.