I have some clients who are considering entering into a civil partnership as opposed to getting married. The gentleman has children from a previous marriage but the lady does not have any children. As a result of the civil partnership will the gentleman’s children be considered as step children of the lady and as such can the residence nil rate band be claimed ultimately provided the home is left to them.
Many thanks
Collette
“As a result of the civil partnership will the gentleman’s children be considered as step children of the lady and as such can the residence nil rate band be claimed ultimately provided the home is left to them”.
In short, yes.
Civil partnerships whether of the same sex or not are treated ( for IHT purposes) as married couples [Civil Partnership Act 2004; Civil Partnership (Opposite sex Couples) Regs 2019 (SI 2019/1458)].
For IHTA 1984 RNRB purposes, there is no explicit definition of the term “step-child” [IHTA 1984 s 8K(3)]. One text book on family law states “A step-parent is not a biological parent but a parent created by marriage [or civil partnership]”.
Malcolm Finney