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 2023-24 exceeds the basic rate limit.

Also assume that BADR is claimed wherever possible.

(a) Wendy (who has never claimed BADR before) sells her business in January 2024 and realises a chargeable gain of

£720,000 in relation to relevant business assets. She has owned the business since 1997.

(b) Tom sells his business in March 2024. 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 BADR claims.

(c) In August 2023, Henry sells residential accommodation which he has been letting unfurnished to the same tenant since 2016. The gain on this disposal is £150,000.

(d) Since 2006, Brenda has been a director of a trading company which qualifies as her personal company. She sells her shares in October 2023 and realises a gain of £750,000. In November 2014, she had claimed BADR in relation to a gain of £360,000 arising on the disposal of a business.