Contributions-based

Commentary – Tax Reporter ¶1030-200 ; Tax Reporter ¶1030-500

Generally

Commentary – Tax Reporter ¶1030-200 ; Tax Reporter ¶1030-520 ; Key Data ¶3-770Key Data ¶3-772Key Data ¶3-784 ; Tax Reporter ¶497-350
Legislation/Regulatory – ITEPA2003 s. 677 ; SI 2003/2682 reg. 184A-184S

Personal injury trusts (means testing)

Commentary – Woolley on Financial Planning with Trusts 36.2.1