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.
Question of the week: Can executors pay inheritance to a beneficiary who is subject to a debt relief order? Are there are any additional precautions the executors should take?
The following Tax news provides comprehensive and up to date legal information on FTT finds HMRC validly assessed taxpayer to CGT and penalties as a UK resident (Kearney v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT decides joint and several liability notice is a criminal charge and it has jurisdiction to consider public law arguments (Hall v HMRC)
The following Private Client news provides comprehensive and up to date legal information on Trustee removal following breakdown in relations with beneficiaries (Smith & others v Campbell & others)
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...
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
Can an ordinary power of attorney be expressed to cover a period before the date that the deed creating the power of attorney was executed if that is the intention of all parties?We are not aware of any authority which indicates that a power of attorney can have retrospective effect. However, acts
Can a power of attorney lapse or expire or does it last indefinitely? Does it need to be updated or 'refreshed'?Lasting powers of attorneyIn contrast to an ordinary power of attorney, the authority conveyed by a lasting power of attorney (LPA) does not terminate on the incapacity of the donor. Once
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