The position was slightly different in Scotland to that in England, Wales or Northern Ireland. In Scotland a marriage `by cohabitation with habit and repute' is regarded as a legal marriage once there has been a declaration before the Court of Session, even though the couple have been through no marriage ceremony. You should accept that a couple are spouses if there has been such a declaration. This form of marriage ceased to be available following the Family Law (Scotland) Act 2006 except as set out in transitional provisions, see Section 3 of the Act.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.