Ferguson Bricknell Solicitors Civil Partnerships Since December 2005 it has been possible for same-sex couples to enter into a civil partnership which gives them legal and tax rights and obligations that are virtually the same as for a married couple. It is important that you review your Wills and inheritance tax planning arrangements if you are thinking of entering a civil partnership. Please note that any Will you already have will be revoked automatically when you sign the Civil Partnership Register, unless the Will includes a clause stating that it is not to be revoked in such circumstances. For advice on making Wills and inheritance tax planning for civil partners please contact Chris Wallworth at our City Centre office People sometimes ask why the law does not allow an opposite-sex couple to enter a civil partnership. The reason is simply that an opposite-sex couple can get married. The only legal differences between marriage and a civil-partnership are that a civil partnership cannot be dissolved on the grounds of non- consummation or because one of the civil partners has committed adultery. Otherwise, the law on divorce for married couples applies in exactly the same way to the dissolution of a civil partnership.