Powers of attorney have a crucial role to play in looking after vulnerable people, including the elderly and those with medical conditions. Yet power of attorney legislation is inconsistent across the globe, with some jurisdictions having very limited legislation in place. Jurisdictions that do have robust legislation in place may not be recognised in countries outside of where it was made, and some jurisdictions do not have any power of attorney legislative instruments at all.

In this comparative guide, members from the Society of Trust and Estate Practitioners (STEP) present Q&A-style chapters for their own jurisdictions that address a range of key topics, including:

• ordinary, continuing, enduring and lasting powers of attorney;
• formalities of establishing a power of attorney;
• registration processes;
• revocation and termination of power;
• cross-jurisdictional recognition of power of attorney;
• court powers in relation to finances, medical treatment, guardianship and wills;
• formal assessment of testamentary capacity; and
• guidance on law and procedure.

With most clients having assets and property spread across jurisdictions, advisers must know how the legal frameworks in those places coordinate with the client's own jurisdiction. This clear and practical guide is a valuable tool to help navigate some of the challenges and uncertainties in relation to powers of attorney in practice, and provides quick and informative answers to advisers' questions on policy and legislation.