Posted on 24th November 2015
The power to make gifts is set out in the deputyship order, and is usually limited to:
In Re GM (2013), Senior Judge Lush stated that it is important that deputies should realise that they only have a very limited authority to make gifts and that they must apply to the COP for more extensive gift making powers. The paramount consideration is whether the gift is in P’s best interests.
Other factors the court will consider on an application for approval to make gifts are:
Gifts which can be made without court approval include the annual IHT exemption of £3,000 and the annual small gifts exemption of £250 per person up to say ten people in the following circumstances:
In Re Treadwell (2013), Lush said gifts of over £100 on ceremonial occasions were unreasonable in this case. The court is likely to authorise reasonable gifts from unused income.
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