The High Court of Justice in Northern Ireland has dismissed an application by a woman in her 90s, identified only as BD, who sought to revoke a Scottish power of attorney and replace it with one granted to a different son. The judgment, delivered on 18 May 2026 by Humphreys J in the Family Division, found that none of the relief sought could be granted and that any challenge to the Scottish document must proceed through the Scottish legal system.

BD moved back to Northern Ireland in October 2025 after previously living in Scotland. She has two sons - CD, who lives in Northern Ireland, and DD, who lives in Scotland. In February 2018, BD had appointed DD and his wife FD as attorneys under a Combined Power of Attorney (CPA) registered with the Office of the Public Guardian in Scotland. The CPA covered property, financial matters, and welfare decisions, though the financial powers were limited to assets within the United Kingdom.

BD brought proceedings under the inherent jurisdiction of the High Court seeking, among other things, an order discharging the Scottish arrangement, a declaration that she could revoke it and grant a new power of attorney to CD, and a declaration that Northern Ireland courts have jurisdiction over her welfare, property and affairs. She also sought, in the alternative, an order appointing CD as her controller if found to lack capacity.

A report from Dr Caroline McGechaen, Consultant Psychiatrist, dated 28 July 2025, found that BD was suffering from dementia most likely caused by Alzheimer's disease and lacked capacity to make decisions about her welfare and finances. A later report from Professor Bernadette McGuinness, Consultant Geriatrician, dated 8 April 2026, concluded that BD had mild Alzheimer's disease but retained capacity to nominate CD as attorney and revoke the appointment of DD and FD. On 10 April 2026, BD executed a Northern Ireland Enduring Power of Attorney (EPA) appointing CD and a deed purporting to revoke the Scottish CPA.

Humphreys J found that the deed of revocation and the declaration made when executing the Northern Ireland EPA did not comply with the statutory requirements for revocation under Scottish law. The Adults with Incapacity (Scotland) Act 2000 sets out a specific process for revocation that includes certification by a practising solicitor and registration with the Office of the Public Guardian in Scotland. The court held it would be contrary to principle for a court in another jurisdiction to use its inherent jurisdiction to override that statutory scheme.

The court also found BD's application to be internally contradictory. She claimed to have full capacity, yet simultaneously sought orders that would only be available if she lacked it. If she did have capacity, the court had no jurisdiction over her property, affairs or welfare. If she lacked capacity, questions arose about whether she had the litigation capacity needed to bring the application at all, and in any event the evidence indicated she held no property or assets in Northern Ireland that would justify appointing a controller.

On the broader legal framework, the court noted that relevant provisions of the Mental Capacity (Northern Ireland) Act 2016 - including those relating to welfare powers and the recognition of foreign protective measures - have not yet been brought fully into operation. In the absence of a statutory recognition regime, the court applied common law principles and judicial comity to recognise the Scottish CPA in Northern Ireland insofar as it relates to property and affairs within the United Kingdom. The application was dismissed with no order as to costs.