The homosexual partner of the late Lord Montague of Oxford is having to sell the home they shared to pay his death duties, writes Mark Templeton.

The 67-year-old Labour life peer, who lived in Dorchester on Thames with his partner Takashi Sizuki, died last November after collapsing in the House of Lords.

Labour's Lord Alli, the only openly gay peer, told the House: "Many of you in this House will know Lord Montague. Some of you will be aware that he had a partner, Takashi, a partner of some 35 years' standing.

"But perhaps few of you will realise that, in addition to the grief and pain of losing Michael (Montague), Takashi is now being forced to sell the home they lived in to pay their Inheritance Tax." Lord Montague, a successful businessman and former chairman of the English Tourist Board, slumped in his seat in the House after taking part in a debate. Attempts were made to resuscitate the millionaire but he died on the way to hospital.

He was created a life peer in 1997 and was a supporter of many local charities as well as helping sponsor the Oxfordshire Festival. Lord Alli, arguing in favour of changing to inheritance tax rules to benefit gay and lesbian couples, added: "The case, and others like this where relationships - real relationships, long-lasting relationships - are tested in these times, I think, cries out for the law to be changed."

Inheritance tax is currently charged at 40 per cent on the excess value of estates valued at £231,000 and above. But there is an exemption for estates inherited by the surviving partner of a married couple.

Story date: Tuesday 29 February

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