Generally

Commentary – Gaines on Pension Tax 7.11.5Gaines on Pension Tax 8.9.11

Liquidators

– see Liquidators

Members' clubs

Commentary – Tax Reporter ¶806-810
Case Law – THE CARLISLE AND SILLOTH GOLF CLUB v. SMITH (Surveyor of Taxes).

Offshore funds

– see Offshore funds

Personal representatives

– see Personal representatives