Three taxpayers each wish to make a BADR claim in relation to a qualifying disposal made during

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Three taxpayers each wish to make a BADR claim in relation to a qualifying disposal made during 2020-21. Their previous claims are as follows:

(a) Gemma made a BADR claim in relation to a gain of £600,000 arising in June 2013.

(b) Robin made a BADR claim in relation to a gain of £2,300,000 arising in May 2010.

(c) Joyce made a BADR claim relating to a gain of £750,000 arising in October 2008 and a further BADR claim relating to a gain of £6 million arising in September 2010.

For each of these taxpayers, calculate the remaining amount of the BADR lifetime limit which is available in relation to qualifying disposals occurring on or after 11 March 2020.

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