Calculate the CGT payable in respect of the following disposals, assuming in each case that the annual exemption is fully utilised against other gains, that there are no allowable losses other than those stated and that taxable income for 2017-18 exceeds the basic rate limit. Also assume that ER is claimed wherever possible.

(a) Wendy (who has never claimed ER before) sells her business in January 2018 and realises a chargeable gain of £720,000 in relation to relevant business assets . She has owned the business since 1991.

(b) Tom sells his business in March 2018. He realises a gain of £300,000 on the disposal of his business premises but incurs a loss of £120,000 on the disposal of his goodwill.
He has owned the business for 15 years and has made no previous ER claims.

(c) In August 2017 , Henry sells residential accommodation which he has been letting unfurnished to the same tenant since 2010. The gain on this disposal is £150,000.

(d) Since 2001, Brenda has been a director of a trading company and has owned 15 % of its ordinary shares. She sells her shares in October 2017 and realises a gain of £12,500,000. During 2009 -10 she had claimed ER in relation to a gain of £900,000 arising on the disposal of a business.