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Capital gains tax

hi can I just ask are people registered with a disability exempt from capital gains tax
Replies
There’s one Annual Exempt Amount for:
- trustees for disabled people
Most other trustees get a lower Annual Exempt Amount.From 2015 to 2016, non-residents who dispose of a UK residential property will be liable to Capital Gains Tax and, in most cases, will be able to claim the Annual Exempt Amount in the same way as for UK residents. However, this Annual Exempt Amount won’t be available to companies who dispose of a UK residential property as other allowances may be claimed."