On  27  August  2014,  Ruby  disposed  of  an  investment  property,  and  this  resulted  in  a  chargeable  gain  of £45,800. 
In addition to the disposal already made on 27 August 2014, Ruby is going to make one further disposal during the tax year 2014–15. This disposal will be of either Ruby’s holding of £1 ordinary shares in Pola Ltd, or her holding of 50p ordinary shares in Aplo plc.

Shareholding in Pola Ltd
Pola Ltd is an unquoted trading company, in which Ruby has a 10% shareholding. The shareholding was purchased on 14 July 2007 for £23,700 and could be sold for £61,000. Ruby has been an employee of Pola Ltd since 2005.

Required:
Calculate Ruby’s revised capital gains tax liability for the tax year 2014–15 if, during March 2015, she also disposes of   her shareholding in Pola Ltd;  

Note: The following mark allocation is provided as guidance for this requirement:
Pola Ltd (4.5 marks)