16.6 John dies on 3 March 2010. Between 6 April 2009 and 3 March 2010, he has total gains of £1,200 and total losses of £15,400. His net gains in recent tax years (and the annual exemption for each year) have been as follows:

Net gains Annual exemption

£ £

2005-06 52,400 8,500 2006-07 15,300 8,800 2007-08 12,000 9,200 2008-09 2,150 9,600 Calculate John's CGT assessments for 2005-06 to 2009-10 inclusive.

Ignore any "taper relief" that may have been available in tax years 2005-06 to 2007-08, prior to the abolition of this relief in 2008-09.