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Civil Fraud Quarterly Round-Up: Q4 2025
Mary Young
Once a deputy/attorney is appointed, whether this be a professional or lay (non-professional), one of the first steps is to register all known accounts held by the person to whom the deputyship/LPA relates, known as “P”.
The deputyship Order or registered LPA is sent or taken to the bank and the details for the new deputy/attorney are added to the bank’s system. The account is then registered in the name of the deputy/attorney and P. The new deputy/attorney will have access to the account to use the funds for P and in P’s best interests. The funds do not legally belong to the new deputy and P is still the owner. The account name should be registered as such:
The UK government introduced new legislation that will require those working in care homes to be double vaccinated against coronavirus. This has been implemented through the Health and Social Care Act 2008 (Regulated Activities) (Amendment) that came into effect on the 11th November 2021. This regulation is applied to England only.
There are several reasons why someone may need the assistance of a financial deputy, stemming from incapacity due to an accident or a consequence of old age. There is however a darker side to this type of work that Court of Protection lawyers are seeing more and more of. This relates to those who have suffered some form of financial abuse and/or undue influence.
The Mental Capacity Act 2005 is designed to protect and empower individuals who may lack the capacity to make their own decisions, whether those decisions relate to their legal affairs, care or something else.
A recent ruling by the Court of Protection means that someone acting as a deputy for a person lacking capacity will in future be able to make gifts on their behalf for tax purposes, even if the person had not engaged in tax planning before losing capacity.
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