Chandler and Monica Brook are a married couple. They disposed of the following assets during the tax year 2020/21. Both Chandler and Monica are higher rate taxpayer. Jointly owned property: (i) On 29 July 2020, Chandler and Monica sold a classic Ferrari car for 34,400. The car had been purchased on 17th January 2004 for 27,200 (ii) On 31st December 2020, Chandler and Monica sold a house for 381,000. The house had been purchased on 1st January 1999 for 186,000. Chandler and Monica occupied the house as their main residence from the date of purchase until 31 March 2002. The house was then unoccupied between 1 April 2002 and 31st December 2005 due to Monica being required by her employer to work elsewhere in the UK. From 1st January 2006 until 31 December 2016, Chandler and Monica again occupied the house as their main residence. The house was then unoccupied until it was sold on 31st December 2020. Chandler Brook: (i) On 18 April 2020, Chandler sold an antique table for 5,400. The antique table has been purchased on 27 May 2010 for 3,000. (ii) On 5 June 2020, Chandler transferred his entire shareholding of 10,000 1 ordinary shares in Raymond Ltd, an unquoted trading company to Monica. On that date, the shares were valued at 30,000. Chandlers shareholding had been purchased on 21 June 2010 for 24,000. (iii) On 14 February 2021, Chandler made a gift of 15,000 ordinary shares in Galaxy plc to his son. On that date, the shares were quoted on the stock exchange at 2.90-3.10. Chandler had originally purchased 7,000 shares in Galaxy's Plc on 15th June 2011 for 16,600 and he purchased a further 13,000 shares on 24th August 2011 for 23,400. Chandlers total shareholding is less than 1% of Galaxy's Plcs issued share capital. Monica Brook: (i) On 5 May 2020, Monica sold an antique cabinet for 7,000. The Antique cabinet had been purchased on 14 June 2009 for 3,700. (ii) On 7 July 2020, Monica sold 5,000 of the 10,000 ordinary shares in Raymond Ltd that had been transferred to her from Chandler. The sale proceeds were 40,400.

Compute Chandler and Monicas respective capital gain tax liabilities for the tax year 2020/21, and state the due date for payment.