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.
The following Tax news provides comprehensive and up to date legal information on FTT sets aside discovery assessments for being out of time because inaccuracy was not deliberate (Outram and another v HMRC)
The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—26 February 2026
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
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 administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
Can a donor make more than one lasting power of attorney? If so, what are the rules on registration?Generally, it is possible to make multiple lasting powers of attorney (LPAs) as long as they do not conflict with each other but if any of them contain provisions which are inconsistent with a legally
Does an attorney have a right to bring a court action on behalf of the donor under an enduring power of attorney?Enduring powers of attorney (EPA), as opposed to lasting powers of attorney, are becoming increasingly rare. The prescribed form of EPA gives the donor of the power the option to give the
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
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
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