Power of Attorney Guidance

Members occasionally deal with clients who are a considering setting up powers of attorney, or who are losing mental capacity and also liaise with attorneys who deal with matters such as the approval of tax returns. This guidance is for use by members to provide background information on the legal framework relating to powers of attorney.  If members are asked to be an attorney they should remember that this moves outside the normal tax adviser relationship with a client and should be considered very carefully before such an arrangement is entered into.  This is a complex area and this guidance is intended as a helpful introduction only.  Members should take care not to exceed the limits of their knowledge and experience.  This guidance is not a substitute for taking appropriate legal advice.  It should not be relied upon by our members or the general public nor should it be provided to clients as legal advice to be relied upon by them.

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