Helen Freely

Druces

Helen Freely is a Partner in the Private Client team. Her background encompasses a broad range of private client work incorporating Wills, probate (contentious and non-contentious, UK and foreign domiciliary estates), trusts, court of protection work, lasting powers of attorney, tax planning and charity law.

Her practise currently is made up predominantly of the following sort of work: contentious trusts and probate, including acting as interim independent administrator; capacity issues, incorporating trusts for people with physical and learning disabilities and court of protection work; and smaller and start up charities.

Helen is recommended in the 2013 edition of Legal 500 for Charities and Not-for-Profit.

Memberships include Society of Trust and Estate Practitioners, Solicitors for the Elderly, Mencap, The Thomas More Society, and the British German Jurists Association. She speaks fluent German and is happy to take on cases with a German or Austrian element. Publications of note include articles written for the Financial Times, Daily Telegraph, LexisNexis, the Private Client Adviser and appearing on BBC Breakfast Television and BBC Radio Solent discussing a range of private client subjects. In her spare time, Helen enjoys the theatre, arranging charity fundraising events, tennis and scrabble.

Author of Financial Abuse - it's detection and prevention

Contributed to

2

Financial abuse—detection and prevention

Practice notes

This Practice Note deals with how to spot the financial abuse of the older person. There are a number of ways that the abuse may manifest itself and the Note explains this as well as indicating available remedies.

Private Client

IHT—gifts with reservation of benefit

Practice notes

This Practice Note, written by Helen Freely of Druces LLP, provides a summary of the gift with reservation of benefit (GWR or GROB) regime under section 102 of the Finance Act 1986. If a GWR has occurred and there is a reserved benefit such that the donee did not take possession or did not enjoy the gifted property to the entire exclusion or virtually to the entire exclusion of the donor, the value of that gift will form part of the donor’s estate for inheritance tax (IHT) purposes on death. This Practice Note considers when a disposal may be subject to a reservation of benefit, exceptions from the regime, its interaction with the pre-owned assets charge (POA charge or POAT) and how the GWR regime applies in practice.

Private Client