*21.8 Calculate the 2009-10 CGT liability of the following individuals, assuming in each case that there are no disposals in the year other than those mentioned, there are no allowable losses brought forward and entrepreneurs' relief is claimed whenever possible. None of the individuals has made any previous claims for entrepreneurs' relief.

(a) In October 2009, Roger sold all of his shares in a trading company, realising a gain of £351,000. He has owned 25% of the company's ordinary share capital since March 2004 and has been a director of the company since June 2005.

(b) In June 2009, Dennis sold his business (which he has owned since May 1994) and realised gains of £1,250,000.

(c) In December 2009, Denise sold her interest in a trading partnership and realised a gain of £140,000. She had been a member of the partnership for five years. Also in December 2009, she sold a building which was owned by her personally but had been used by the partnership for business purposes since 2006. She realised a gain of £31,000 in relation to this building.