Contributions-based

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

Generally

Commentary – Hardman's Tax Rates and Tables ¶3-770 ; Hardman's Tax Rates and Tables ¶3-775 ; Tax Reporter ¶490-100 ; Tax Reporter ¶490-250 ; Tax Reporter ¶497-350
Legislation/Regulatory – ITEPA2003 s. 677 ; SI 2003/2682 reg. 184A-184S

Personal injury trusts (means testing)

Commentary – 22.2.1