Attorney meaning

Task Action Stage Use this column to monitor what has been completed. Prepare deed appointing or retiring trustee(s) and organise execution as required. Consult Precedents: Trustees—overview (see Trustees Precedents section). Indemnity—assess if offering an indemnity to the outgoing trustee(s) is suitable. Has the deed been prepared? Signed? Will signature take place at a meeting or be circulated by post for signing? Have witnesses been arranged?...

Existence and validity of trusts Provincial Equity Finance Ltd v Dines (née Breda) [2023] EWHC 103 (Ch) News Analysis: A literary epigraph—‘By prosperous voyages I often made… and the great care of goods at random left’—introduces a consideration of resulting trusts and the scope of express trusts. The decision underscores the practical obstacles in proving a resulting trust where a disorganised deceased ran bank accounts for mixed ends, and confirms that an express trust can override the presumption of a resulting trust even if the contributor of funds is not a party to the express trust. Author: Nicholas Holland, McDermott Will & Emery UK LLP Jurisdiction: England & Wales Attorney General v Zedra Fiduciary Services (UK) Ltd and others [2022] EWHC 102 (Ch) News Analysis: The court sanctioned a cy près scheme for a £600m charitable trust to be used towards reducing the National Debt, addressing the suitable application of the National Fund. The judgment considers...

An advance decision allows a person to set out refusals of specified medical treatment that will apply in the future if, at that time, they lack the capacity to consent to or decline such treatment. This Checklist highlights the points practitioners should work through when taking instructions and advising a client on creating an advance decision. Capacity Assess whether the client has the capacity to make an advance decision; refer to chapter 3 of the Mental Capacity Act 2005 (MCA 2005) Code of Practice. Lasting power of attorney (LPA) compatibility Ensure there is no inconsistency between the advance decision and any health and welfare LPA the client has put in place...

FORTHCOMING CHANGE: Following the Government’s response to the Ministry of Justice and the Office of the Public Guardian (OPG) consultation, Modernising Lasting Powers of Attorney, the Powers of Attorney Bill was granted Royal Assent on 18 September 2023, becoming the Powers of Attorney Act 2023 (PAA 2023). Once commenced, PAA 2023 will amend the Mental Capacity Act 2005 (MCA 2005) to provide a more modern lasting power of attorney (LPA) service...

In this issue: Investigating criminal conduct Criminal procedure and evidence Proceeds of crime Sentencing Bribery, corruption, sanctions and export controls Consumer protection and cartels Cybercrime and data protection offences Environmental offences Financial services and pensions offences Health and safety and corporate manslaughter offences Insolvency offences and Companies Act offences Money laundering International Other corporate crime news Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Investigating criminal conduct Standards of candour in closed hearings, and corporate witness statements (Attorney General v BBC; R (‘Beth’) v IPT) When scrutinising MI5’s actions across two High Court cases, the court addressed the grave consequences of presenting inaccurate material within closed hearings. It outlined the tightly confined situations that can justify a departure from open justice under section 6 of the Justice and Security Act 2013 (JSA 2013). The court further...

What is the US Foreign Extortion Prevention Act (or FEPA) and when did it come into force? On 22 December 2023, President Biden enacted the FEPA, after its approval by the US Congress as part of the Fiscal Year 2024 national defence authorisation legislation. The law reflects the President’s sustained commitment to confronting global corruption as a national security priority. It requires the US Attorney General to deliver an annual, publicly accessible report to Congress summarising major Department of Justice (DOJ) actions under FEPA, enabling Congress (and the public) to assess the effectiveness of the DOJ’s enforcement efforts year on year. That disclosure duty is expected to heighten pressure on the DOJ to bring cases in practice. FEPA widens the scope and reach of US anti‑bribery and corruption laws by expanding bribery offences to capture the ‘demand side’—including requests or solicitations—and by covering individuals acting in an unofficial capacity for relevant agencies and entities. It offers another tool for US regulators to initiate enforcement proceedings involving US interests and...

In this issue: Disputes and remedies Enfranchisement and right to manage Repairing obligations and dilapidations LexTalk®Property Disputes: a Lexis®Nexis community Additional Property disputes updates Daily and weekly news alerts Dates for your diary Trackers Latest Q&A Disputes and remedies Application for an injunction to restrain the sale of properties failed (Matthews v Matthews (a protected party, by his deputy Anne Minihane)) In Matthews v Matthews (a protected party, by his deputy Anne Minihane) [2024] EWHC 2182 (Ch), the Chancery Division refused the claimant’s (R’s) bid for an injunction preventing the disposal of the defendant’s (F’s) properties. F, an elderly individual lacking capacity to manage his property and financial affairs, was represented by an interim deputy (M). R and F were second cousins with a long-standing connection through their farming interests. R had also previously served as F’s health and welfare attorney. To discharge F’s liabilities, M was instructed to sell three plots of agricultural...

This Practice Note centres on appeals against conviction, sentence, and related orders pursued in the Court of Appeal Criminal Division (CACD) under the Criminal Appeal Act 1968 (CAA 1968), and in accordance with the Criminal Procedure Rules 2025 (CrimPR 2025), SI 2025/909, Parts 36 and 39. It also considers applications advanced by the Attorney General under section 36 of the Criminal Justice Act 1972 (CJA 1972) or section 36 of the Criminal Justice Act 1988 (CJA 1988). It outlines how an appeal is commenced, namely by lodging an application for leave to appeal directly with the Court of Appeal. For further information on obtaining certificates declaring a case fit for appeal from the Crown Court, see Practice Note: Criminal appeals—certificates of fitness to appeal from the Crown Court. For detailed guidance on progressing an appeal in the CACD, see Practice Note: Conducting an appeal in the Court of Appeal Criminal Division (CACD). When can an appeal be made to the Court of Appeal? An appeal to the CACD...

Taxation regime What factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)? Türkiye’s tax landscape is intricate, operating through numerous laws, regulations, communiqués and subsequent amendments. The key legislative instruments include: Tax Procedure Law No. 213 (10 January 1961) Corporate Tax Law No. 5520 (21 June 2006) Value Added Tax Law No. 3065 (2 November 1984) Stamp Tax Law No. 488 (11 July 1964) Income Tax Law No. 193 (6 January 1961) Broadly, the Turkish Tax System is considered under three headings: (i) income taxes, such as individual income tax and corporate income tax; (ii) taxes on expenditure, including Value Added Tax (VAT), the Banking and Insurance Transactions Tax and Stamp Tax; and (iii) taxes on wealth, for example Property Tax and Inheritance and Gift Tax. For natural persons, residency, ownership of property and citizenship are key in determining which taxes apply in Türkiye. An individual’s tax burden is mainly linked to their earnings,...

Facts Mr Smith, aged 75, was recently bereaved after a 40-year marriage, having been diagnosed with dementia shortly before his wife passed away. He had already put in place a Lasting Power of Attorney naming his children and made a Will in their favour. He began spending time with his carer, Ms James, aged 34, who has progressively cut him off from relatives and friends. He often says he is busy and, when his family do see him, he appears not to be looking after himself or his home. His relatives are worried about the influence Ms James exerts, though they accept he has been lonely. Their concern heightened when, last week, Ms James declared they were going to marry, yet Mr Smith seems blissfully unaware of any such plan. What action can Mr Smith’s family take to keep him safe? Mental capacity They should first assess whether Mr Smith retains decision- and time-specific mental capacity, explain the situation to him, and seek his agreement to...

By [name of granter] In support of [names(s) of Attorney(s)] (Continuing and Welfare Attorney(s)) [ year ] [ Agent details ] Reference: [ ...

This Agreement is executed on [ date ] Parties 1 [ Name of company ] , a company constituted in [ Scotland ] bearing registered number [ number ] with its registered office at [ address ] (the Company ); and 2 [ Name of employee ] , of [ address ] ( you )...

This DEED bears the date [ insert date ]. Parties [ insert name ] [ of OR a company incorporated in [ England and Wales ] under number [ insert registered number ], whose registered office is at ] [ insert address ] (the Assignor); [ insert name ] [ of OR a company incorporated in [ England and Wales ] under number [ insert registered number ], whose registered office is at ] [ insert address ] (the Assignee). Each of the Assignor and the Assignee is a party and, collectively, the Assignor and the Assignee are the parties. BACKGROUND (A) The Assignor is the [ proprietor of OR applicant for ] the Patents as defined herein. (B) The [ Parties have entered into the Main Agreement as defined herein and the ] Assignor has agreed to assign such Patents to the Assignee, and the Assignee has agreed to accept the assignment in accordance with the terms of...

The following Q&A addresses this question: Is a sole LPA attorney permitted to purchase real property from the donor where the donor lacks mental capacity? We also direct you to: Subtopic: Lasting powers of attorney—overview (and in particular, see Practice Note: LPAs—the attorney's duties and powers) Topic: Court of Protection Commentary: Re Buckley: The Public Guardian v C: Cretney and Lush on Lasting and Enduring Powers of Attorney...

This Q&A assumes that there are no substitute executors. Under the Non-Contentious Probate Rules 1987, SI 1987/2024, r 31, it sets out that a lawfully constituted attorney for a person entitled to a grant may seek administration for the use and benefit of the donor; any such grant must be restricted until further representation is issued, or otherwise as the registrar or a district judge directs. Hence, while an attorney is permitted to apply for a grant, there is no duty upon them to do so...

Mental incapacity of executor Mental capacity may justify excluding an executor from probate (see Evans v Tyler (1849) 163 ER 1266 at [131] (not reported on LexisNexis®)). The position for a sole executor who is incapacitated is governed by the Non-Contentious Probate Rules 1987 (NCPR 1987), SI 1987/2024, r 35... Under the NCPR 1987, SI 1987/2024, the usual course is for the district judge or the registrar to issue a grant of administration (formerly termed a ‘durante dementia’) for the use and benefit of A, to continue until further representation is granted or otherwise as the district judge or registrar directs. See also NCPR 1987, SI 1987/2024, r 31... Further, r 35(2) of the NCPR 1987, SI 1987/2024, prescribes the order of priority for a grant where the executor lacks mental capacity...