I cohabit with a 'qualified cohabitant'. For a number of reasons, although we are committed to one another for life, we don't wish to marry. I am divorced and have two adult children whom I want to look after when I die, as I wish to look after my partner, who I'll call X I am a good deal older than my partner, and I own the house and most assets. I gather that if I leave the house and a sum of money (for an income stream) to my partner in my Will, X will be taxed as a stranger on this. I also know that X could apply to the courts as a qualified cohabitant for property rights and maintenance, and so far as I'm aware (am I right?) X wouldn't have to pay CAT on anything made over under a court order. I would like to write, with X (and the agreement of my children) a cohabitants' agreement (Sn 202 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010), in which we would agree that X would apply to the courts for a specified amount of money from my estate, along with our home. Then, in my Will, I would like to mention that I wish to bequeath everything to my children, other than any amount that the court might make over to X an as order. Or something like that. In summary, I want to see my partner and children 'right', but can't do so if my estate is taxed. And so I am wondering whether what I write above is lawful and acceptable? Any advice would be very welcome. Thank you!