This book will enable the layman to understand the workings and the importance of Powers of Attorney. Lasting Powers of Attorney were introduced by the Mental Capacity Act 2005 and enables the person being the Donor to appoint another person to deal with their financial affairs if they become mentally incapable. These became valid from the 1st October 2007 and cover financial matters, property matters and personal welfare issues. Personal welfare issues could include making of treatment or daily living decisions.