TURKS & CAICOS Law and Practice Contributed by: David Stewart, Thomas Bucknall and Gareth Bathgate, Coriats Trust Company Limited
9. Planning for Non-Traditional Families 9.1 Children By law, legitimate, illegitimate, and adopted children are to be treated the same. There is no specific sur - rogacy law. 9.2 Same-Sex Marriage Same-sex marriages are not legal in TCI. However, a recent case related to an application for the right to work for the homosexual spouse of an Islander successfully argued that granting spousal resident permits solely to heterosexual couples was discrimi - natory, violating constitutional protections. The judg - ment underscored that while same-sex marriage is not legal in the territory, denying recognition of overseas same-sex marriages is inconsistent and illogical with the constitution, particularly in relation to safeguarding private and family life and prohibiting discrimination based on sexual orientation.
10. Charitable Planning 10.1 Charitable Giving
In the absence of tax, the only relevant legal regime is the requirement for any charity or other not-for-profit entity to register with the TCIFSC. 10.2 Common Charitable Structures Usually, a simple company limited by guarantee is used for charitable planning.
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