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How to choose your power of attorney?

We all hate thinking about when we die, but we should all be prepared for it as we want our loved ones to be taken care of.
Choosing a power of attorney is a hard decission to make, how should i choose?

Do i pay tax on cash gifts

If you ever recieve cash gifts from your parents, do you have to let the taxman know, and would i have to pay on this gift?