24.1 A company made the following disposals during the year to 31 March 2017:

(a) A factory building was sold for £650,000 on 13 June 2016 (RPI 262.0). This building had cost £300,000 in August 2000 (RPI 170.5) and was extended in July 2002 (RPI 175.9) at a cost of£50,000.

(b) An office building was sold for £1,000,000 on 15 September 2016 (RPI 262.9) and was immediately replaced by another office building costing £950,000. The building sold in September 2016 had cost £600,000 in February 2002 (RPI 173.8).

Rollover reliefwas claimed on the disposal ofthis building.

(c) A computer system was given to a charity on 14 July 2016 (RPI 262.3). This computer system had cost £5,000 in September 2011 (RPI 237.9) and had a market value of £500 in July 2016. Capital allowances had been claimed in relation to the computer system.

(d) A motor car was sold for £80,000 on 12 May 2016 (RPI 261.7). The car had cost

£100,000 in June 2013 (RPI 249.7). Capital allowances had been claimed.

(e) An item of movable plant and machinery was sold for £30,000 on 16 September 2016 (RPI 262.9). This item had cost £70,000 in January 2010 (RPI 217.9) and capital allowances had been claimed in relation to the item.

(f) 8,000 ordinary shares in Exxak pic were sold for £80,000 on 18 December 2016

(RPI 263.8). Shares in Exxak pic had been bought as follows:

Date No. ofshares Cost c

RPI 22 November 2002 4,000 16,000 178.2 14 December 2006 6,000 30,000 202.7 12 December 2016 3,000 36,000 263.8

(g) Government securities were sold for £40,000 on 17 October 2016 (RPI 263.2).

These securities had cost £45,000 in October 2011 (RPI 238.0).

Compute the chargeable gain or allowable loss arising on each of the above disposals and outline any other corporation tax consequences of each disposal. Also compute the net chargeable gains figure which should be included in the company's taxable total profits for the year to 31 March 2017.