In 2020-21, an individual has capital gains of £263,000 and allowable losses of £11,400.

He has no unrelieved capital losses brought forward from previous years. His taxable income for 2020-21 (after deduction of the personal allowance) is £30,400 and he has made no Gift Aid donations or pension contributions. Calculate his CGT liability for the year, assuming that the gains of £263,000 comprise either:

(a) a gain of £263,000 which qualifies for business asset disposal relief (BADR), or

(b) a non-BADR gain of £263,000 arising on a sale of shares, or

(c) a non-BADR gain of £263,000 arising on a sale of residential property, or

(d) a BADR gain of £205,700 and a non-BADR gain of £57,300 on a sale of shares, or

(e) a BADR gain of £205,700 and a non-BADR gain of £57,300 on residential property.