Q. I act as my Husband’s Attorney. Can I make gifts on his behalf?

Attorneys have limited powers to make gifts. The law restricts:

  • when gifts can be made
  • who they can be made to; and
  • how much can be gifted

Whilst the law is clear as to when and to whom gifts can be made, the issue of how much can be gifted is more complex.

The rules mean that attorneys do not have the power to make tax planning gifts, and they will therefore need to make an application to the Court of Protection for the necessary authority. Similarly, an application to the Court of Protection will be needed for other gifts which do not fall within the attorney’s powers.

Slater Heelis provides specialist advice to attorneys and in relation to the Court of Protection. Please call us on 0161 969 3131 and ask to speak to a member of the private client team .