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A power of attorney is a document by which a person (called 'the principal') appoints another person ('the attorney') to act on the principal's behalf in relation to the principal's property and financial affairs.

Generally, a power of attorney can be revoked at any time by the principal. The revocation may or may not be because a new power has been granted.

Whenever a new power of attorney is being granted, a revocation of an existing power of attorney is necessary, otherwise the principal may have concurrent appointments which could lead to conflict, eg where one attorney makes a decision and another attorney overrides it.

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