The Hidden Dangers of Cohabitation: What Happens if You Die Without a Will?
Derechos de las parejas de hecho: lo que debes saber
Last year the UK government rejected recommendations to reform the current position on cohabitation law and decided not to extend the inheritance tax treatment of spouse and civil socios to cohabiting partners. Considering that cohabiting couples are currently the fastest-growing family type in the UK, the lack of reform leaves many families with expensive probate claims and huge inheritance tax bills in the future. In this article, we’ll explore the current state of cohabitation law and its implications for cohabiting couples.
Sucesión legítima y herencia: ¿quién se queda con qué?
If you’re cohabiting with someone and you pass away without making a will, your cohabiting partner may be left with nothing unless you jointly hold assets that pass by survivorship rules. In such cases, all other assets would be distributed according to the rules of intestacy. It’s important to note that only spouses, civil partners, and blood or adopted relatives can benefit under intestacy.
Para determinar quién heredaría tu patrimonio en caso de sucesión legítima, puedes Accede aquí a nuestro diagrama de flujo sobre la sucesión intestada. Te ayudará a comprender cómo se reparten los bienes y quién tendría derecho a qué.
Varying Inheritance and Bringing Claims
In some cases, adult beneficiaries may be willing to vary their inheritance to include your cohabiting partner. However, this is not guaranteed, as it requires the agreement of the beneficiaries. Their decision may depend on their own financial circumstances and their relationship with your cohabitee.
Es importante señalar que los menores de 18 años no pueden renunciar a ninguna parte de su herencia. Aunque tu pareja administre la sucesión en su nombre en calidad de progenitor superviviente, no podrá obtener ningún beneficio directo. En tales situaciones, es posible que su pareja de hecho no tenga más remedio que presentar una reclamación contra su patrimonio en virtud de la Ley de Sucesiones (Disposiciones para la Familia y las Personas a Cargo) de 1975 (“la Ley de Sucesiones”). Sin embargo, se trata de un proceso costoso y que requiere mucho tiempo, y puede tensar su relación con tus familiares.
Webster contra Webster: un caso histórico
En Webster contra Webster, the court held that the intestacy had not made reasonable provision for the long-standing partner of the deceased. Under intestacy, the estate was to be distributed between the deceased’s five children. The partner had been cohabiting with the deceased for 27 years and the court ordered the family home to be transferred to her outright. It did not however consider that she had acquired an actual beneficial interest in the family home on the basis of the financial contributions she had made over 20 years before the death which she could not substantiate.
The court held that it was important to establish a clean break between the surviving cohabitee and the deceased’s children and for the family property to be transferred to the partner outright, not least because of the woman’s poor relationship with the three children from the deceased’s earlier marriage. It was further ordered that the outstanding mortgage over the property was to be redeemed from estate funds as an estate liability. Despite the award, it was estimated that the deceased’s death had left the cohabitee £15,000 a year worse off compared to the standard of living she had enjoyed prior to his death.
Reclamaciones en virtud de la Ley de Sucesiones: requisitos y resolución judicial
Para presentar una reclamación en virtud de la Ley de Sucesiones, una pareja de hecho debe haber convivido en el mismo domicilio que su pareja durante un período ininterrumpido de dos años previo al fallecimiento del causante. Cada caso se analiza en función de sus circunstancias concretas y, en última instancia, será el tribunal quien decida sobre el futuro de su pareja.
Cómo proteger a tu pareja de hecho: cómo redactar un testamento
The best way to provide for your cohabitee’s future is by making a will. However, you should carefully consider the potential inheritance tax (IHT) consequences if your entire estate is left to your cohabitee.
Aspectos a tener en cuenta en materia de impuesto de sucesiones
Según la normativa vigente del Reino Unido en materia de impuesto sobre sucesiones, cada persona dispone de una exención fiscal de 325 000 £, también conocida como ‘banda de tipo cero’ (NRB). El valor de la NRB de la que disponga en el momento de su fallecimiento puede verse afectado si ha realizado donaciones en los siete años anteriores a su fallecimiento, ya que dichas donaciones se considerarían parte de su patrimonio a efectos fiscales.
You may also qualify for an adicional inheritance tax allowance called the ‘Residence Nil Rate Band’ of up to £175,000 if you pass on your home to direct descendants (e.g., children or grandchildren). However, this allowance is lost if the entire estate is left to a cohabitee, and children only inherit after the cohabitee’s death. Any value of your estate above your available inheritance tax allowances would be subject to a 40% IHT charge.
Por el contrario, los bienes que se transmiten al cónyuge, ya sea en vida o tras el fallecimiento, están exentos del impuesto sobre sucesiones. Además, cualquier exención del impuesto sobre sucesiones no utilizada tras el fallecimiento del primer cónyuge puede transferirse para su uso tras el fallecimiento del superviviente.
Protecting Your Cohabitee: Our Services
Until cohabitation laws are reformed, cohabiting couples face the risk of lengthy litigation claims if a will is not in place. If you are concerned and wish to discuss what you should do to protect your cohabitee, our Particulares department specialises in preparing wills, advising and implementing inheritance tax planning as well as the following:
Constitución y extinción de fideicomisos
Administración de patrimonios
Lasting powers of attorney
Solicitudes presentadas ante el Tribunal de Protección
Sucesión contenciosa cuestiones
To learn más about our services, please visit our ‘Patrimonio privado’ section, or contact us.
Contáctanos:
Žyginta Urbonaitė: Private Client Associate Solicitor │ z.urbonaite@rfblegal.co.uk │ 020 8138 8120
Chris O’Callaghan: Socio │ c.ocallaghan@rfblegal.co.uk │ 020 7613 7136
Información adicional
- Autora de la noticia: Žyginta Urbonaitė
Zyginta Urbonaite
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