Allowable losses EXAMPLE 2 Calculate the amount of CGT payable for 2020-21 by each of the following individuals. In each case, "taxable income" comprises the individual's total income, less reliefs which way be deducted from total income and less the personal allowance (see Chapter 2). Name Taxable BADR Residential Other income gains prop. gains gains (a) A 71,000 nil alionit 13,500 (b) B 71,000 13,500 nil nil (c) 47,500 6,7 32,800 16,700 nil (d) D 52,700 27,600 nil 5,900 1,000 e) E 34,790 nil 12,700 nil f) F 35,700 nil nil 21,300 400 g) G 27,100 4,000 18,000 8,500 Assume in each case that there are no Gift Aid donations or pension contributions. oo 22 2 old 2,200 18000 10