Susie Barter and Richard Hogwood, Solicitors, Speechly Bircham. Are there any tax burdens that a spouse might suffer, compared with their singleton days and what of civil partners who, thanks to the Civil Partnership Act 2004, can enter into a civil partnership from 5 December 2005? What are the potential pitfalls if it all goes wrong? In the fields of capital gains tax and inheritance tax a real difference is felt. Solicitors Susie Barter and Richard Hogwood examine the dos and donts when it comes to considering tax efficient ways of dealing with assets.