Capital gains tax treatment

Non-UK resident vulnerable persons, amount of relief

Qualifying trust gains

UK resident vulnerable persons, settled property


Disabled person, meaning

Enquiries, power to make

Income and gains arising

Income tax treatment

Amount of relief

Entitlement to make claim

Part years

Qualifying trust income

Trustees' liability

Vulnerable person's liability

Non-UK residents

Special capital gains tax treatment

Special income tax treatment

Qualifying trusts

Disabled persons

Parts of assets

Relevant minors

Relevant minor, meaning


Vulnerable person election



Vulnerable person, meaning