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Civil Partnerships for siblings

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It has been published that a private bill was recently introduced in the House of Lords to allow siblings to enter into civil partnerships subject to meeting a series of conditions. Whilst, some may love their siblings dearly getting into a civil partnership with them may sound a little bit controversial to avoid paying IHT. Perhaps a bill could be passed copying what our French neighbours already have in place whereby the surviving sibling is exempt from paying IHT when the following conditions are met:

  • The surviving sibling at the time of the other sibling’s death is: single, divorced, widowed or separated.

  • Aged at least 50 years old or suffering from a severe disability or illness that prevents him or her from working.

  • Living at the same address for at least 5 years prior to the death of the sibling.

The “French way” also sounds more straight forward in the event there are more than two siblings living together and they want to minimize their IHT liabilities.

October 2018
Álvaro Aznar Azcárate
Solicitor and Spanish Abogado