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What is a Civil Partnership?

A Civil Partnership is an alternative way of registering a relationship between two people who are not related to one another. The legal provisions of Civil Partnerships are set out in the Civil Partnership Act
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Lifetime Gifts Exemptions

It is common knowledge that there is a potential inheritance tax liability for gifts you have made in the last 7 years before your death. Gifts include cash, property, shares, vehicles, household and personal belongings.
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