A man who legally married his long-time male friend for tax purposes two years ago, has died aged 84.

The legal union of Matt Murphy and Michael O’Sullivan (60) made headlines after Mr Murphy told RTÉ Radio’s Liveline that he planned to marry his heterosexual friend of 30 years to help him avoid paying inheritance tax on his home.

Mr O’Sullivan moved in with Mr Murphy during the recession after his apartment was repossessed and he acted as his carer in recent years.

The two married in the Dublin registry office on December 22nd, 2017 and lived in Mr Murphy’s home in Stoneybatter.

In the run-up to the same-sex marriage referendum of 2014, campaigners for a No vote predicted that a redefinition of marriage would lead to this very outcome.