Abstract
100 powers of attorney granted by Scottish people in 1977 on grounds of infirmity were studied. Information about the age, wealth, occupation and causes of subsequent death of nearly all the granters was obtained from public records. The granters studied were generally very old, of well above average wealth, from the top social classes, and predominantly female. The findings are compared with those of a recent survey of mentally incapacitated people whose financial affairs were managed by a curator bonis appointed by the court. Nearly one-third of those granting a power of attorney were suffering from dementia at death, yet none had had a curator bonis appointed, suggesting that Scotland had an informal system of enduring powers of attorney. The Scottish Law Commission's current proposals for a formal system of enduring powers are discussed.