Same-sex partners fight for inheritance tax rights

The Telegraph reports lawyers representing several same-sex partners have filed for probate – or permission from HM Revenue & Customs to distribute a deceased person\'s assets – seeking the same tax exemption available to married couples. All transfers between spouses are exempt from such tax, which is levied at a fixed rate of 40% on estates – that is, assets less liabilities – exceeding £275 000. A lawyer said that since the Human Rights Act came into force in the UK in October 2000, gay couples should have been taxed in the same way as married couples. Full report in The Telegraph