Following the introduction of the Adults With Incapacity (Scotland) Act 2000 a person can complete a Continuing Power of Attorney which authorises someone to manage his or her financial affairs and which will continue in effect even if the granter of it loses capacity or the ability to make his or her own decisions at some point in the future. More often than not, this is combined with a Welfare Power of Attorney where the person so appointed can make lifestyle decisions for the granter, for example where the person will live, what the person will wear and eat, authorise medical treatment and so on. Such a document is useful at any age and can come into effect if required during temporary incapacity eg hospitalization or perhaps in the case of a more elderly person, where they are no longer able to manage their own affairs. If a person loses capacity without a Power of Attorney being signed then a Petition has to be lodged with the Court for the appointment of a Guardian and all transactions are then scrutinised by the Court. This is a long and expensive process. The cost of completing a Continuing and Welfare Power of Attorney is modest compared with the likely cost of having to apply to the Court to appoint a Guardian.