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Druces LLP’s Private Client Newsletter Winter 2012

February 15, 2012

WELCOME TO DRUCES LLP’S PRIVATE CLIENT NEWSLETTER FOR WINTER 2012. You will find in this update recent case law and legislative changes relevant to the private individual and charities. Contact details for our Private Client...

Administrations: Landlord and Tenant Update

February 14, 2012

Summary: Richard Baines, Head of Druces’ Business Turnaround, Restructuring and Insolvency team, looks at the recent Court decisions relating to the impact of administrations on landlords and tenants, in an article first published in the...

Warning Notice on SDLT Schemes from SRA

February 9, 2012

The Solicitors Regulation Authority has published a warning notice on the promotion or facilitation of stamp duty land tax schemes, warning solicitors that some schemes may not be in the best interests of clients and...

Independent Schools and Public Benefit

January 30, 2012

Summary: Guidance issued by the Charity Commission following the introduction of a public benefit test under the Charities Act 2006 suggested that many Independent Schools would not meet the test’s requirements. Last year this guidance...

Inheritance Tax and Charitable Legacies

January 28, 2012

Summary: Legacies to charities are currently exempt from inheritance Tax (IHT). From the new tax year onwards they may carry the additional benefit of reducing the IHT rate payable on a deceased’s estate from 40%...