A Bradford-based accountancy firm has advised any same sex couples to take careful consideration of their tax situation if they decide to enter a civil partnership.

Howarth Clark and Whitehill said couples ought to seek professional advice when drafting wills.

Peter Geldeard, right, tax partner at the firm, said: "While tax concerns are unlikely to figure prominently in the thoughts of celebrities like Elton John and his new civil partner David Furnish, they should not be overlooked by hundreds of other same sex couples across England who are taking advantage of the new law to formalise their relationship.

"Tax is likely to be a major factor to many same sex couples in deciding to enter into a civil partnership in view of the fact that the spouse exemption for inheritance tax purposes will also be available to civil partnerships.

"However in order to ensure that the inheritance tax benefits brought about by entering into a civil partnership are achieved, it is essential that professional advice to taken on drafting wills.

"It is also important to remember that entering into a civil partnership will invalidate the existing wills of the partners entering into such a relationship."