This document contains a short explanation of Capital Gains Tax, the allowances available in the 2021/22 tax year, and how you can use it in your year end tax planning.
This section contains miscellaneous & general financial information that you may find useful when dealing with certain life events.
Tax treatment varies according to individual circumstances and is subject to change.
Civil partnerships in the United Kingdom, granted under the Civil Partnership Act 2004, allow same-sex couples to obtain essentially the same rights and responsibilities as marriage. Though from March 2014 full same-sex marriage was legalised in England, Scotland and Wales, civil partnership remains available. Designed to be very much equivalent to marriage for same sex couples, a civil partnership carries both rights and responsibilities, in very broad terms, attracting the same legal and tax protections/advantages/disadvantages as a traditional marriage. This article explains further.