Enduring powers of attorney

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Precedents
This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
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19th May
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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19th May
Practice notes
Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
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19th May
Q&As
At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
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19th May
Practice notes
Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May
Practice notes
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
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19th May
Practice notes
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
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19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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19th May
Q&As
Can a life tenant in a Will bring a life interest to an end by choosing to end it themselves or does it only expire on death?Life tenantsA life...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May
Practice notes
Capacity to litigateOn the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without...
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19th May
Practice notes
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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19th May
Practice notes
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
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19th May
Practice notes
Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
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19th May
Practice notes
Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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19th May
Practice notes
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
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19th May
Practice notes
Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
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19th May

Most recent Enduring powers of attorney content

Q&As
Can a donee of an enduring power of attorney sever a joint tenancy when the other co-owner is also incapacitated? This Q&A refers you to Practice...
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8th Sep
Q&As
When a solicitor is acting for an individual who has appointed an attorney, who is the solicitor's client?It is not clear from the question whether...
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24th Aug
Practice notes
International issues relating to the protection of vulnerable adultsCross-border issues arise whenever someone holds assets in more than one...
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18th Aug
Q&As
Can a UK bank refuse to recognise a foreign power of attorney and in that case, an application to court must be made to get a declaration that the...
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Produced in partnership with Graham Stott of gunnercooke LLP 18th Aug
Practice notes
Digital assets on incapacity and deathDigital assets can survive incapacity or death. Anyone who owns a digital device or has an online account should...
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Produced in partnership with Kerry Bornman of 3 Stone Buildings, Erin Hitchens of XXIV Old Buildings and Robert Avis of Charles Russell Speechlys 16th Aug
Practice notes
Misuse of EPAs and LPAs and its preventionFORTHCOMING CHANGE: The Ministry of Justice and the Office of the Public Guardian launched a consultation,...
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Produced in partnership with Victoria Mahon de Palacios of Wedlake Bell 16th Aug
Practice notes
Jointly owned property and loss of capacity Q&AsThis Practice Note aims to guide practitioners to Q&As covering the rules and procedure that apply in...
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16th Aug
Practice notes
EPAs—revocation and disclaimerThere are only three ways to revoke an enduring power of attorney (EPA). These are:•automatic revocation•revocation by...
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16th Aug
Practice notes
EPAs—registration procedureThe whole premise of an enduring power of attorney (EPA) is that, unlike an ordinary power, it can be used after the donor...
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16th Aug
Practice notes
EPAs—attorney's duties and powersEven though enduring powers of attorney (EPA) can no longer be created, they will be available for use and be subject...
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16th Aug
Practice notes
EPAs—introductionThe creation of an enduring power of attorney (EPA) has not been possible since 1 October 2007 but there are many still in existence,...
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16th Aug
Practice notes
Requirements for a valid EPAAlthough it is no longer possible (since 1 October 2007) to create an enduring power of attorney (EPA), those completed...
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15th Aug
Practice notes
Capacity to create or revoke an EPAEnduring powers of attorneyAlthough it has not been possible to create an enduring power of attorney (EPA) since 1...
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15th Aug
Q&As
What are the powers of the attorney during the registration process (before the EPA is returned to them registered)?Before an attorney can apply to...
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15th Aug
Q&As
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...
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Produced in partnership with Helen Galley of XXIV Old Buildings 15th Aug
Q&As
Can an attorney operating under a lasting power of attorney use the donor's funds to cover the expense of taking legal advice in respect of challenges...
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15th Aug
Q&As
Is an enduring power of attorney (EPA) valid where one party has signed the EPA after 1 October 2007?If there is a sole attorney then, in summary, the...
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Produced in partnership with Howard Smith of Radcliffe Chambers 15th Aug
Q&As
If a trustee loses capacity does their EPA attorney have power to appoint a new trustee?Our Practice Note: Trustees—appointment of trustees contains...
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15th Aug
Q&As
Is an Australian enduring power of attorney valid in England?The international recognition of foreign enduring/continuing/lasting/durable powers of...
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15th Aug

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