Are there any records or persons being killed by electrocution from 110v tools

It is worthy of note tho' that there is not much clinical evidence to support the theory that AC is worse than DC and AF (Atrial Fibrillation) can be caused at surprisingly low amperages...I will look out more references later..the mA for auto release in adults I seem to remember is around 6-9mA Just don't be complacent... it can still happen and the consequences can become life threatening in higher risk groups >55, existing cardiac conditions etc... Still needs to be well maintained etc...

There is never a sparky when you need one... the effects of <50v electric shock are not thought to be life threatening...although they can induce respiratory failure..at around 50mA...... the body has a certain amount of resistance and although the assumption in calculation that the body is dry which will give around 100,000 ohms resistance... that drops to ~1,000 when wet... I can't find any studies in the UK other than lightening...And the extra low voltage (SELV) recommendation for confined spaces borne out of the incidents that im refers to is 25v...

The voltage bands are NOT just defined in BS7671, but they are also defined in international standards. That is for example 400V is NOT high voltage under any BS, EN, IEC or ISO standards regardless of what any signs you can buy may suggest. Those worried about shocks and controlling them should really understand the science of electricity, the protective measures employed within the electrical systems that they are looking at and also study DD IEC/TS 60479-1. Else get competent professionals in to do the electrical works, that is not £1 per item PAT testing, and not £10 per hour electricians, ensure that your contractors are competent, and leave them to do their job, same as you as H&S "advisors / consultants / managers etc." are left to do yours. You would not expect your customers to tell you how to do your jobs, so why would you think that it is OK to tell your electrical contractors to do theirs, that is, unless they are not competent. Oops...

One must remember it is not the voltage that kills but the current in the circuit in use. As has been rightly stated above, 110v is actually 55v centre tapped and thus following OHMS Law the current is reduced and hence less likely to kill. That is not to say it couldn't depending on the exact circumstances i.e standing in water etc