Section 12 Mental Capacity Act 2005 allows Attorneys to make gifts on ‘customary occasions’ as long as the gift is reasonable in size, considering the size and nature of your estate. An Attorney cannot make large gifts from your assets which would fall outside the scope of section 12. In addition, it is possible to restrict your Attorney’s authority further within the LPA, if you wish to do so. If an Attorney wishes to make a gift which falls outside of section 12, they must first apply to the Court of Protection for approval. The court would only grant the application if the gift is considered to be in your best interests.
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