If you are acting as an attorney or a court appointed deputy your first duty is to make decisions in the best interests of the person on whose behalf you act (usually referred to as ‘P’).

Office of the Public Guardian has a practice note relating to gifts which every attorney and deputy should read. There is no generalised approach to gifts and if you are acting as a deputy or an attorney either under a registered or unregistered EPA (Enduring Power of Attorney) or an LPA or as a court appointed deputy your powers to make gifts are restricted.

Your main duty when acting for P is to provide for his or her needs.

If you want to make gifts which fall outside your limited powers to make gifts you must apply to the Court of Protection to have their authorisation. This includes any gifts you wish to make for inheritance tax planning purposes. It also applies to gifts such as regular gifts P used to make whilst they had the capacity. You need the Court of Protection to authorise such gifts. You can apply for retrospective authorisation if you have made a gift which you did not have the authority to make.

Please read the practice note which can be found here: https://www.gov.uk/government/publications/public-guardian-practice-note-gifts

Please contact Mrs Outi Hubbard or Mrs Sarah Ellis or Miss Florence Nevill if you wish to discuss this further.


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