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| Simon sells his business, all the assets of which qualify for entrepreneurs’ relief, in September 2012. The chargeable gain arising is £10,000. Simon also made a chargeable gain of £24,500 in December 2012 on an asset which did not qualify for entrepreneurs’ relief. Simon has taxable income of £17,370 in 2012/13. Required: Calculate the CGT payable for 2012/13 |