Amy has been the sole director and shareholder of Amytrade Ltd. since 20 May 1999.

On 10 January 2021 she sold 25% of her shares, making a chargeable gain of 250,000

On 20 February 2021, she sold, for 230,000, 40,000 1 ordinary shares (a 40% holding) in Circle Ltd.,an unlisted trading company.

She had purchased the shares from her mother on 20 March 2004 when the market value was 170,000 claiming gift relief of 40,000.

Amy has never been employed by Circle Ltd. Amy has taxable income of 30,000 for 2020/21

Calculate Amy's CGT liability for 2020/21