Special Disability Trusts – extension to CGT relief
• providing a CGT exemption for assets transferred into a special disability
trust for no consideration
• backdating the application of the CGT main residence exemption to
• providing a CGT exemption for the recipient of the principal beneficiary’s
main residence, if disposed of within two years of the principal
• ensuring equivalent tax treatment of special disability trusts under
If you have any questions, do not hesitate to contact Owen Hodge Lawyers on 1800 770 780.