Planning a gap year? You will no doubt have spent time deciding on your itinerary and making sure you have all the necessary visas, but have you given any thought to ensuring you know the legal essentials for gap year students?

Most young people will not have had any reason to visit a solicitor before, but if you are planning your dream gap year you should add a trip to the family lawyer to your 'to do' list before setting off on your travels!

What

Powers of Attorney and Guardianship are often confused and I am regularly asked for advice on which is more appropriate. So Power of Attorney vs Guardianship, what's better? Although both concepts are regulated by the Adults with Incapacity (Scotland) Act 2000 and have similar effects, there are significant differences between the procedure for each.

What is a Power of Attorney?
A Power of Attorney is a legal document appointing someone to act for and make decisions on behalf of the granter. The Power of Attorney

What are living Wills?

They are:

- a statement expressing your views about how you would like to be treated in the future

- a Will of sorts but applies whilst you are alive not after your death

- essentially an expression of your wishes set out in advance of illness at a time when you have the mental capacity to understand the issues involved and give clear directions

- used to outline circumstances in which you'd like medical treatment withheld e.g. if you suffer

Attorneys acting under a Continuing and Welfare Power of Attorney must comply with the five guiding principles set out in the Adults with Incapacity (Scotland) Act 2000. Arguably, the most important of these is that an Attorney must always act in the best interests of the adult. Does this include tax planning?

Best interests of the adult - not always clear cut?
At first glance, it seems that deciding what is in the best interests of the adult is pretty straightforward. However, grey areas often