Using the 2021/2022 tax rates, calculate and explain Sara's total capital gains tax liability arising from the

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Question:

Using the 2021/2022 tax rates, calculate and explain Sara's total capital gains tax liability arising from the sale of her shareholdings in Fair church, Tesco plc and Stanton.

Fairchurch is proceeding with its expansion plans. However, concerned about the cost and likely success of those plans, Sara Jackson chose to leave the company shortly after the allotment of the shares to Ryan and William. The board was able to identify another new investor, who agreed to buy her 15,000 shares for 75,000. After the sale of her shares was completed, Sara resigned as a director of Fair church.

Sara is now seeking advice concerning her tax affairs.

She is a higher rate taxpayer for income tax purposes. So far, during the tax year 2021/2022, she has sold the following assets:-

Her 15,000 shares in Fairchurch. (1 ordinary shares)

10,000 shares in Tesco plc for 22,300. She bought them for 27,700 in October 2018.

20,000 shares in clothing manufacturer, Charles Stanton Fashion Limited ("Stanton"), in which she has been a director and shareholder since 1 November, 2020. She realised a gain of 6,000 on the sale.

Sara has no plans to make any further disposals during this tax year.