A dispute between two sisters over their mothers Will has been settled at the High Court.
Partnership laws come into force
Sat, Jan 01, 2011
New laws allowing same-sex couples to register their civil partnership have received a mixed reception as they come into force today.
The CAT thresholds have been reduced by 20%. The new tax free thresholds apply to gifts or inheritance taken on or after the 8th of December 2008.
The key points
In this section
Same-sex partners can avail of marriage-like benefits in a range of areas such as property, social welfare, succession, maintenance, pensions and tax.
The first formal civil unions next year were carried out in March of this year, 2011.
Prospective partners are required to provide three months' notice of a civil partnership. Ceremonies take place in civil registry offices or other approved settings.
The legislation also provides for recognition of civil partnerships, or their equivalents, from other countries.
A redress scheme is available for same sex or opposite sex cohabiting couples who have been living together for five years or more.
It will allows for a "financially dependent" cohabitant to apply to court for redress such as a share in property, a lump sum, periodic payments or a share in the other person's pension.
If the relationship ends through death, the surviving cohabitant can make a claim on the estate.
For those who want to opt out of the redress scheme, couples must register a "cohabitant agreement" which regulates the shared financial affairs of the couples.