A Power of Attorney is a legal document that allows a person (the Adult) to appoint one or a number of people to look after their financial and welfare affairs in the event that they are no longer able to make decisions for themselves. Here we look at one of the more controversial powers that an Attorney will often have - the power to make gifts.
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The law never stands still, and the way it applies to you and your organisation is constantly evolving. Our people are on top of these developments and can keep you up to date with some of the most interesting aspects of these changes. Check out our articles and updates for our perspective on issues that might affect you.
Latest articles from Leigh Beirne
Despite being one of the last things you might think to consider when someone dies, loyalty card points and air miles are becoming ever more valuable assets forming part of a deceased's estate. But how can you make sure they aren't lost?
Leigh Beirne is part of Harper Macleod's private client team and a regular visitors to Shetland and other areas where crofting and farming issues are often to the fore. Here, she highlights the potential value of certain reliefs on Inheritance Tax liability, and how to ensure you don't allow your estate to be diminished unnecessarily.
How do you pass on a crofting tenancy to the next generation? Crofting law is a very specialist area and careful succession planning is required by anyone who wishes to bequeath a crofting tenancy. Furthermore, relatively strict procedures must be followed by those who are inheriting.
How much does a local authority have to do in terms of providing and paying for care services for the elderly? A recent case shows how the courts are dealing with disputes between councils and families of the elderly.