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Lifetime gifts and the normal expenditure out of income exemption

Lifetime gifts and the “normal expenditure” exemption

When it comes to paying inheritance tax on an individual’s estate, working out what makes up that ‘estate’ is crucial for determining whether it falls within the ‘nil rate band’ of £325,000, and, if so,

Druces' Construction Seminar

Druces’ Construction Seminar

  Our next construction seminar will take place in March when Senior Associate Laughlan Steer will lead an Adjudication Masterclass.   Laughlan will guide us through his strategies for successfully bringing and defending adjudications, including

Druces news

UK Company Insolvencies are set to increase in 2023

Many businesses are struggling with post-Covid debts amid the spike in interest rates and diminishing demand. The UK’s Insolvency Service reported that there were 2,029 registered company insolvencies in November 2022, 21% higher than in

MEES Regulation Changes & Commercial Leases

MEES Regulation Changes & Commercial Leases

From 1 April 2023, the MEES Regulations will make it unlawful for landlords to continue to let a property with an EPC rating of F or G without a valid exemption.   Action to take

Druces promotes Jack Dervyn to Partnership

Druces promotes Jack Dervyn to Partnership

Druces has promoted Jack Dervyn to partner in its Corporate team. Jack joined Druces in 2019 and rapidly established himself as a rising star within the Capital Markets arena, frequently acting as lead adviser to