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|  | Welcome to the autumn edition of our legal newsletter. Over the past few months the firm and the Private Client team have had several successes which we are very excited about and which I would like to share with you. |
In September, the firm won the Best Corporate Social Responsibility Category in the St Albans Chamber of Commerce Community Business Awards. Corporate Social Responsibility is an integral part of the firm's culture and we were delighted to win the award. Also in September, the 2011 edition of the Legal 500 Directory was published. The Legal 500 undertakes annual research and collates feedback on the legal sector. It then lists firms in order of their capabilities. We were delighted that our Private Client Team was, for the first time, recognised as a top tier Private Client Practice for South East England. The Directory comments: "The sizeable team at Debenhams Ottaway handles all aspects of personal wealth management, and has expertise in deputyship work. Clients recommend Susan Glenholme for her "terrific work ethic and excellent client management skills" In October the firm then achieved 'Leading Firm' status for the first time in the 2012 Chambers directory. Our Private Client practice is now listed in Tier 3 in the Thames Valley section. The directory comments: "This leading Hertfordshire practice, with offices in St Albans and Radlett, enters the rankings this year on the strength of its varied and broad private client work. Matters handled include wills, discretionary trusts, inheritance tax planning, probate and lasting powers of attorney. Clients describe the team as "a thoroughly efficient and pleasant group to work with." We would like to thank you for your ongoing support for the firm. Below is a rundown of breaking news in the legal world from the last three months. If you need legal advice, we look forward to being of assistance. Susan Glenholme
Partner, Private Client | 
New measures put forward by HM Revenue and Customs (HMRC) to deal with the problem of ‘tax agents who act dishonestly in tax matters' include proposals that HMRC should ‘name and shame' advisers who are found to have acted dishonestly...
It may be tempting (but is probably just tempting fate) to put a ‘qualification’ clause in a will whereby a person inherits only if they do something or refrain from doing something.
According to a recent poll, more than one in eight wills is ‘self-written’ and one in 10 of those people who have made a will fails to tell anyone where it is. Since nearly 4 out of every 10 adults have not made a will in the first place, the survey shows that approximately half of all families are likely to face the difficulties that more often than not accompany cases where there is no will or the will has a defect because it was made without the benefit of professional advice.
Bennett v IRC is just one of a number of legal cases where a claim for this exemption has been contested by HMRC on the grounds that the qualifying criteria have not been met. It is therefore vital for anyone giving advice in this area to have a thorough understanding of the eligibility requirements for this exemption. Advisers should recommend that donors document their intention to make regular gifts out of income and also to keep a record of their year on year income, expenditure and gifts.
A hot topic at present, particularly in the light of the Dillnot Report earlier this year, is the funding of long term care fees. Despite media reports suggesting otherwise, statistically few people will need care but the prospect, and the potential costs, looms large in most people’s minds when thinking of their futures.
