Calculate the CGT payable in relation to each of the following disposals, assuming in each case that the annual exemption is fully utilised against other gains, that there are no allowable losses and that BADR is claimed wherever possible. The taxpayers concerned have made no previous BADR claims.

(a) On 31 May 2023, 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 2018 and has been a director of the company since June 2019.

(b) On 31 July 2023, Dennis sold his business (which he has owned since May 1996) and realised gains of £1,525,000 in relation to relevant business assets.

(c) On 31 August 2023, Denise sold her interest in a trading partnership and realised gains of £140,000 in relation to relevant business assets. She had been a member of the partnership for five years. Also on 31 August 2023, she sold a building which was owned by her personally but had been used by the partnership for business purposes since 2020. She realised a gain of £31,000 in relation to this building.