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Useful-links
Other sources of information
The Law Society provides a useful glossary of terms trusts here
You can find the government’s guidance on different types of trusts and their tax consequences here
You can find the government’s guidance on trusts for vulnerable people here
The Low Incomes Tax Reform Group is an educational charity and not part of HM Revenue & Customs (HMRC), the government department which deals with tax and tax credits. They offer comprehensive information, guidance and support to taxpayers and tax credit claimants and their advisers on the special tax rules that can sometimes apply when a trust is created for the benefit of a disabled person here