Powers of Attorney and Incapacity


Gifting millions under Lasting Power of Attorney: the JMA case

4 October 2018

One of the less talked about implications of losing capacity in old age is that Inheritance Tax (IHT) planning often becomes impossible without court intervention.  Incapable wealthy family members cannot make gifts because they lack the capacity to authorise them.  Even if they have had the foresight to sign a Property & Financial Affairs Lasting […]

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Attorneys and gifts

15 February 2018

The Public Guardian’s new ‘Practice Note PN7: giving gifts’ is a must-read for any attorney appointed under an Enduring or Lasting Power of Attorney, or deputy, faced with the thorny issue of whether they can use the incapable donor’s funds in a transaction which is not for value – such as a payment by way […]

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Appointing joint attorneys? Here’s a welcome clarification of the law

17 November 2016

Lasting Powers of Attorney are an essential wealth management tool for anyone who directly holds UK assets and can name at least someone whom they trust to take decisions on their behalf. They are often made by individuals concerned about who would continue to make decisions about their finances or their health and welfare if […]

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‘One man, two guvnors’: appointing deputies in the Court of Protection

17 July 2014

Since February, when the President of the Family Division and the Court of Protection issued practice guidance on the publication of Court of Protection decisions, there have been many more Court of Protection cases reported in the mainstream press. If publication of cases raises awareness among the general public of the benefit of planning for […]

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