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Lasting power of attorney
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Submitted by EssentialWills What can your Attorneys help with?If the Lasting Power that you have created does not contain any restrictions they will be able to help you make decisions regarding anyor all of your property and financial affairs. They will encourage you to make any decisions for yourself but will be on hand to help when it is required.The things they can help with include the following:Opening, closing or operating any bank, building society or other account• Buying or selling property• Claiming, receiving and using (on your behalf) all benefits,pensions, allowances and rebates• Receive any income, inheritance or other entitlement and ensure it is used in your best interests• Deal with your tax affairs• Pay your mortgage or rent and household expenses• Insure, maintain and repair your property• Invest your savings to achieve the best return• Make gifts to your family and friends for birthdays, weddings and at Christmas or continue making gifts to a charity that you regularly donate to• Pay for private medical care and residential or nursing home fees• Apply for any entitlement to funding for NHS care, social care or adaptations• Obtain any equipment or other help you may need• Repay the interest and capital on any loan you have taken outAlthough this is not a complete list a general Property and Affairs LPA they will allow the attorney to carry out any or all of the actions above. 
Civil partnerships
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Submitted by EssentialWills Civil PartnershipsPrior to the Civil Partnership Act 2004, the law created a wholly unfair inequality in inheritance laws between different and same sex couples. The only way to ensure that your partner would receive anything from your estate was to make a Will specifically including them. No matter how committed, long standing and ‘marriage-like’ your relationship, failure to do so would mean that they would receive absolutely nothing.Now, with the passing of the 2004 Act Civil Partnerships can be entered into which have the same standing as marriage in the eyes of the law. A gift to a civil partner or an inheritance under the intestacy rules benefits from the same spouse exemption as gifts between a married couple. Civil partners also benefit from the transferable nil rate band meaning that tax planning is identical to those couples choosing to marry. Civil partners are also now protected where there is no Will because they benefit under the ‘intestacy rules’, which apply in these situations. But where does the law leave couples who chose not to enter into a civil partnership? The Inheritance (Provision for Family and Dependants) Act 1975 allows certain classes of people to claim against an estate where reasonable provision ought to have been made for them.Since the Civil Partnership Act the relevant classes are (a) married spouses and civil partners, (b) former spouses and civil partners and (ba) those who during the period of two years prior to the date of death were living ‘as husband and wife’. In order for a relationship to qualify under section (ba) many factors will be considered. In particular, the period lived together in the same household, the intimacy and commitment of the relationship and how it was presented to/viewed by the outside world.The court will look to award reasonable financial provision for the survivor to maintain themselves in a manner suitable to the circumstances. For those couples who do not wish to formalise their relationship by a civil partnership, the Inheritance (Provision for Family and Dependants) Act offers some relief should the survivor find themselves disinherited under the intestacy provisions. However, claiming against an estate is not an easy process. There is a time limit within claims can be made and proper advice must be sought. It is therefore by no means a substitute for making provision in a Will but it can be a welcome lifeline.The Law Commission continue to consult on the issue of cohabitation and they are currently awaiting the Governments final response to their recommendations which have focused on whether, where a cohabitant dies without a will (intestate), the surviving partner should have automatic rights to inherit and a review of the Inheritance (Provision for Family and Dependants) Act 1975 as it applies to cohabitants and their children.
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