Powers of attorney and advance decisions

Effectively managing the process of designating trusted individuals for handling affairs or making crucial health decisions on behalf of clients requires thorough understanding. This resource provides practical insights tailored for legal professionals, ensuring clear and comprehensive guidance on creating and implementing powers of attorney and advance decisions. Discover expert advice to appropriately address client needs and uphold their best interests.

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Advance decisions Enduring powers of attorney Lasting powers of attorney Ordinary powers of attorney

Latest Private Client News

Question of the week: Can an enduring power of attorney (EPA) be used by the attorney without any registration procedures if the donor has not lost capacity? Is there any way of checking with the Office of the Public Guardian or Court of Protection that such an EPA hasn't been revoked?

Question of the week: Can an enduring power of attorney (EPA) be used by the attorney without any registration procedures if the donor has not lost capacity? Is there any way of checking with the Office of the Public Guardian or Court of Protection that such an EPA hasn't been revoked?

This Q&A considers whether an attorney may act under an enduring power of attorney (EPA) without registration where the donor retains mental capacity,...

Private Client weekly highlights—20 August 2026

Private Client weekly highlights—20 August 2026

This week’s edition of Private Client highlights includes: (1) analysis of JB v Official Solicitor, where the court adopted a more fact-sensitive,...

Making IHT on pensions work — information sharing

Making IHT on pensions work — information sharing

Private Client analysis: From April 2027 some pension death benefits will be within scope of inheritance tax (IHT). New Regulations were published on...

Question of the week: Where a deceased partner in an unincorporated partnership had an overdrawn partnership current account at death, would the overdraft be treated for inheritance tax purposes as reducing the deceased's partnership share (and so deducted from the value of their partnership share) or a personal liability (so deductible from their own estate)? If the former, how would the liability be apportioned between the relievable and non-relievable property comprised in the deceased’s partnership share?

Question of the week: Where a deceased partner in an unincorporated partnership had an overdrawn partnership current account at death, would the overdraft be treated for inheritance tax purposes as reducing the deceased's partnership share (and so deducted from the value of their partnership share) or a personal liability (so deductible from their own estate)? If the former, how would the liability be apportioned between the relievable and non-relievable property comprised in the deceased’s partnership share?

This Q&A considers the IHT treatment of an overdrawn partnership current account on the death of a partner in an unincorporated partnership....

Featured Private Client content

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...

Protectors

Protectors

ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...

Preparing the application form PA1P/PA1A for probate or letters of administration

Preparing the application form PA1P/PA1A for probate or letters of administration

Preparing the application form PA1P/PA1A for probate or letters of administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...

Administration actions—personal representatives and the deceased's liabilities

Administration actions—personal representatives and the deceased's liabilities

Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...

Precedents

Loan agreement—individuals

Loan agreement—individualsDATE:Parties1[[name] of [address] [and [name] of [address]] OR [name] and [name] both of [address]] (Lender[s])2[[name] of...
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2nd Jun
Practice notes

The Cy-près doctrine

The Cy-près doctrineFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a...
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30th May
Practice notes

Trustees—appointment of trustees

Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
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2nd Jun
tag iconIn-house
Practice notes

Death in service benefits

Death in service benefitsOverview of the types of death in service benefits and their tax treatmentThere are three types of death in service...
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Produced in partnership with Eleanor Walsh, Lily Hurley and Emily Cook of Sinclair Gibson LLP
30th May
Practice notes

Assent of assets by personal representatives

Assent of assets by personal representativesPersonal representatives (PRs) can transfer assets to beneficiaries in any way that would also be...
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2nd Jun
Q&As

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there is a declaration of trust in respect of the shares held for them. The other is a minor and there is a separate declaration of trust for him. What would or should happen to the company shares on the death of a beneficiary? Neither declaration of trust deals with this issue.

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk
13th Oct
Practice notes

Intermeddling in an estate

Intermeddling in an estateWhat is intermeddling?An individual who performs certain duties which a personal representative (PR) would perform to...
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Produced in partnership with Jenny Bird and Charlotte Kynaston of Macfarlanes
2nd Jun
Practice notes

Termination of trusts—methods of termination

Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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2nd Jun
Practice notes

Trusts as a vehicle for holding company shares

Trusts as a vehicle for holding company sharesIntroductionMany trusts own shares as part of a portfolio of investments. This Practice Note looks at...
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2nd Jun
Practice notes

Benevolent funds

Benevolent fundsFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a staggered...
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30th May
Practice notes

Creation of trusts—life insurance trusts

Creation of trusts—life insurance trustsDefining life insurance trustsA life insurance trust usually involves either:•an assignment of an insurance...
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30th May
Practice notes

Lifetime gifts

Lifetime giftsA lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In...
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2nd Jun
Practice notes

Source of income (and private client)

Source of income (and private client)When advising an individual on cross-border or offshore tax planning, it is important to establish the 'source'...
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2nd Jun
Practice notes

Liferent trusts—Scotland

Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
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Produced in partnership with Pete Murrin of Turcan Connell
13th Oct
tag iconScottish Law
Q&As

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...
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Produced in partnership with Emma Holland of Stewarts Law
13th Oct
Practice notes

Advantages and disadvantages of an offshore trust

Advantages and disadvantages of an offshore trustAn offshore trust is a trust where the trustees are resident in a low or zero tax jurisdiction....
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Produced in partnership with Mourant Ozannes
13th Oct

Popular documents

If the attorney’s date of birth is incorrect, but all other information is correct, is a registered

If the attorney’s date of birth is incorrect, but all other information is correct, is a registered lasting power of attorney still valid? If not valid, can it be amended?Section 9(2) of the Mental Capacity Act 2005 (MCA 2005) specifies that a lasting power of attorney (LPA) is not created unless it

Can a bankrupt individual be appointed as an attorney pursuant to a power of attorney? Does it make a

Can a bankrupt individual be appointed as an attorney pursuant to a power of attorney? Does it make a difference if they are a discharged or undischarged bankrupt?As this Q&A has not specified the power of attorney we have considered both ordinary powers of attorney and lasting powers of attorney

LPA precedent instructions and preferences—property and financial affairs LPAs

LPA precedent instructions and preferences—property and financial affairs LPAsThe precedents in this document are based on those found in Part 2, Chapter 15 of Cretney and Lush on Lasting and Enduring Powers of Attorney.This document contains precedent wording suitable for inclusion in property and

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a