The powers of deputies and attorneys to make gifts on behalf of an incapable person are extremely limited. In most cases an application for permission has to be made to the Court of Protection. The procedure can be slow and usually the Official Solicitor is appointed to represent the incapable person's interests.
Someone who has lost capacity can no longer make a will or amend an existing will. As a result surviving relatives or friends may not benefit as they should or inheritance tax may be paid unnecessarily. It is possible, again by application to the Court of Protection, for wills to be made or amended in certain circumstances.