During 2020, Amelia Burke made the following four disposals:

1. 2,200 shares in InvestCo plc for €8,000. Amelia previously sold 300 shares in InvestCo plc on 1 March 2017 for €1,200. The shares were acquired as follows:

Date of Transaction	Nature of Transaction	Number of Shares	Cost per Share
30 June 2001	Purchase	2,000	€ 1.80
5 May 2011	Rights issue	1:4*	€ 0.60

*1 new share for every 4 shares held

2. A set of antique watercolour paintings for €2,000;
3. A commercial investment property in Spain for €50,000. The investment property was acquired for €15,000 in June 1990, and renovation works were carried out in 2014 at a cost of €10,000;
4. A four-acre site to her daughter, Kate, for €75,000. The site has a market value of €250,000 and a current use value of €75,000. The site was acquired in January 2002 for €125,000 when the current use value was €25,000. Enhancement expenditure of €5,000 was incurred in 2015.
5. Amelia incurred an allowable capital loss of €25,000 on the disposal of shares in 2019 and this loss has not yet been set against any chargeable gains.

Subject: Irish Taxation

Required:

1. Calculate the capital gain, if any, in relation to each of the FIVE disposals made by Amelia during 2020, explaining your treatment of each disposal;
2. Calculate Amelia’s total Capital Gains Tax liability for 2020, assuming that these are the only disposals made during the year;
3. Advise Amelia on the due date for payment for the liability calculated above, assuming all disposals are made before 30 November 2020.