"This is an application by two attorneys acting jointly under two separate Enduring Powers of Attorney for the retrospective approval of monthly payments of £150 each that they have made to themselves and to their sister from the donors' funds. ... This application is a composite claim for the payment of an allowance of £150 per month to each attorney in respect of three distinct heads of claim, and I shall deal with these heads of claim in the following order: (1) travelling expenses; (2) remuneration for acting as attorneys; and (3) a 'gratuitous' care allowance. I would prefer not to be cornered into approving any particular mileage rate. If the Public Guardian wishes to give guidance on such matters, that's up to him. What I shall say is simply by way of general observation. ... In my judgment, the business mileage rates quoted by HMRC [45 pence for every business mile for the first 10,000 miles and 25 pence for every business mile thereafter] should be substantially discounted to reflect the fact that these are not 'business' rates but domestic rates. When dealing with the affairs of an elderly and incapacitated relative, attorneys are generally expected to act out of common decency and not to profit from their position. ... I do not propose to allow them any specific remuneration for the actual management of their parents' property and financial affairs. ... I am satisfied in Theresa's case that the care support she provides and the travelling expenses she incurs merit the payment of a sum of £150 a month from her parents' funds. Stephen does slightly less than his sister Theresa in terms of care support, but has to travel a greater distance to perform these functions and, on balance, I am satisfied that he too should continue to pay himself a composite allowance of £150 a month in respect of travelling expenses and care support."