Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Personal injury definition

What does Personal injury mean? Personal injury describes harm to a person’s body or mind, as opposed to damage to property or pure economic loss. In practice it underpins civil claims in tort/delict, including negligence, occupiers’ liability, employers’ liability, product liability, road traffic accidents and clinical negligence. Across England & Wales, Scotland, Northern Ireland and Ireland, legislation (notably limitation statutes and, in Ireland, Personal Injuries Assessment Board legislation) commonly defines personal injuries to include disease and any impairment of a person’s physical or mental condition. Recognised heads therefore cover physical injury, industrial disease and psychiatric injury. Fatal injury claims are related but procedurally distinct. Key legal features...

Personal Injury Trusts—Taxation and Registration: IHT traps, income tax and CGT across bare, discretionary, life interest and disabled trusts; TRS obligations

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Practice notes

inheritance tax and personal injury trusts

Many advisers mistakenly assume that choosing one form of personal injury trust over another delivers an inheritance tax (IHT) benefit, with discretionary trusts often singled out. In truth, for a self-settled personal injury trust, the structure chosen makes no difference. The gift with reservation of benefit rules bite, so the trust fund’s value is treated as part of the settlor’s estate for IHT purposes, whether or not it actually falls back into the estate on death. This remains the position even for disabled trusts...

From an IHT perspective, a poorly planned personal injury trust can be positively harmful. If an amount exceeding the nil rate band (£325,000 for England and Wales 2025–26) is placed into a relevant property trust—such as a discretionary or life interest trust—that does not qualify as a disabled persons trust, there is an immediate IHT charge of 20% on the excess above the nil rate band. A modestly higher figure (maximum £331,000) may apply where the individual has unused annual exemptions of £3,000 per year...

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Phillipa Bruce-Kerr

HCR Law

I help people to understand the challenges they may face as they get older, and provide guidance on how to tackle them head on. I work with families to plan for the future they want, and support older people when they want to keep their independence.I specialise in helping older and vulnerable people, and many of my clients are referred to me by charities such as Age UK, Alzheimer’s Society and Scope. I’m also an approved adviser for Mencap, and a fully accredited member of Solicitors for the Elderly. It’s important to be clear and to listen carefully when working with any person, but I use my skills to bring reassurance to my clients. Thanks to my knowledge and experience, I provide an insight that relatively few solicitors can offer.I’m happy to visit my clients at home, or in hospitals or care homes, and I’m...

Web page updated on 21/05/2026

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