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Miss Yeung sells her trading business on 30 July 2012 and realises gains of £250,000 on her factory and £300,000 on goodwill, but a loss of £100,000 on her retail shop. Miss Yeung's only other disposal in 2012/13 is of a painting, in October 2012, realising a gain of £20,000. What is the capital gain tax payable on the disposal of the business, assuming that this is Miss Yeung's first disposal eligible for entrepreneurs' relief? Please input answer: £________ |