The Civil Partnership Act 2004 (CPA 2004), which gives legal recognition to same-sex couples, became law in November 2004 and came into effect on 5 December 2005. Broadly, the Act allows same-sex couples to make a formal legal commitment to each other by entering into a civil partnership through a registration process. A range of important rights and responsibilities flows from this, including legal rights and protections. One of the key taxation areas that is affected by this legislation is inheritance tax where transfers between partners are now exempt.

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