A general power of appointment is a power given (usually in a will, trust or settlement) allowing the holder to appoint the property to themselves, their estate, or generally to anyone they choose, without restriction to a defined class of beneficiaries. In practice, it gives the donee control over the ultimate destination of the property, similar in economic effect to outright ownership.In England and Wales and Northern Ireland, the concept is well‑established in equity and trust law, and is significant for inheritance tax and other fiscal purposes: a general power often causes the property to be treated as part of the donee’s estate. It contrasts with a special or limited power of appointment, where appointments are confined to a specified group.In Ireland and Scotland, the terminology is also understood in trust and succession practice, although Scots law traditionally frames powers within its own doctrines of trust and succession rather than as a distinct statutory category. Across all four jurisdictions, “general power of appointment” is mainly a descriptive term used in drafting and interpretation, rather than a single codified statutory definition, and must be analysed in context of the instrument and applicable tax rules.