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Does your mother have the mental capacity to write another will?
If not, then she cannot do another one and your power of attorney does not allow you to do one on her behalf.
The daughter’s new name is ***** ***** she is the same person.
If the cousin died, the cousin’s share goes to residue and is divided between the remaining beneficiaries named in the residue clause if there is no provision in the gift to your cousin as to what happens if your cousin left children.
The Power of Attorney does not give you the right to make an advancement of a bequest. To pay for the care, the local authority cannot touch the last £23,000 of your mother’s assets.
Can I clarify anything else for you?
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Best wishes.
FES