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This is a tricky question. If you refer to your same-sex spouse as "my husband," then other potential heirs may contest the validity of your marriage. If you refer to him by his name only, then there is the fear that he will not enjoy the state exemption from inheritance/estate tax available to spouses only.
This is perhaps a question left to a qualified attorney.
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Hmm - I disagree, the question uses the term "same sex spouse". "Spouse" implies a legally recognised marriage (whereas "partner" would not). In countries where same sex marriage is legally recognised, probate and inheritance tax law will now reflect this and treat same sex marriages as they would heterosexual marriages. The key being the existence of a valid marriage certificate.
However to be unambiguous, the will should identify the individual by name and add the relationship (Mr. Alan Black, my Husband), and I agree wills SHOULD be drawn up by a qualified attorney/solicitor.
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