In the event of her death, the power of attorney ceases immediately.

You would then have to carry out your totally separate duties as the executor, to carry out the requests made in the will.

Thank you so much for your valuable advice. I can have peace of mind now.

In the event of the 'worse' happening and having to register with the court of protection, what would happen then? I am the executor of her Will as well.

Hi -- Is it the older type, EPA "enduring power of attorney"....... or the newer LPA, "lasting power of attorney". ?

There's a difference in how you need to use and register them, an EPA can be used immediately and only needs registering with the OPG when mental testamentary capacity is about to be lost, or has been lost.

Where as a newer type LPA needs to be registered before it can be used on the doonor's behalf.

Many thanks for your reply.

One other question I would like advice with please, I have a Power of Attorney at present as my Mum has had a stroke 18 months ago and cannot manage to get out, she is fully aware of what is going on and wants me to manage her financial affairs as she can no longer be bothered.

She is in her eighties and I understand that I have to report mental illness to the Authorities in the event that she should decline mentally. Could you please advise on what the Authorities consider to be 'mental illness'? My Mum was diagnosed as agoraphobic (she wouldn't leave her house, worried in case someone would break in ) approx 6 years ago, (this has never affected her financial awareness ) she has been taking medication for her condition and is completely mentally stable. As I have POA do I have to let the Authorities know about this? Or is it if she develops (God forbid), signs of Altzheimer's or any other serious mental illness? Many thanks, I would appreciate your thoughts to put my mind at rest.

Any unused allowance from your Father can be claimed by the executor handling your Mothers estate when that time comes. If your Father did not use any of his allowance... then this would effectively double the amount to £624k that your Mother could leave free of IHT at current rates.

All gift(s) have to be included in any declaration to HMRC if your Mother does not survive the full Seven years after making the gift(s) (they become failed PET's), you then add the gift to the rest of the estate value, but after 7 years have passed you don't need to declare them at all as they fall out of the estate for IHT purposes and are then considered exempt.

If the total gifts added to the rest of the estate do not exceed (currently) £624k in total value, then no inheritance tax would be payable anyway.

My Mum has been a widower for 19 years. What is her position as regards IHT? Does my unused Father's share go to her so her IHT stands at £600.000 at the moment?. If this is the case, and being that her estate and possessions are well below £600.000, can we assume that a monetary gift she has given to myself and my brother do not fall into the 7 year PET rule or does the 7 years rule stuill stand? I would be grateful for advide on this please, many thanks.