CGT

Hello Sir, This is from opentuition lecture notes, Chapter 14, example 2. Anne sold her shareholding in Annie limited for £500,000 in 2020/21. The shares had cost her £50,000 in July 1991. She owned 100% of the shares in Annie Limited and had been a full time director since the date of acquisition. She had not previously made any disposals qualifying for business asset disposal relief. In addition she sold an antique painting realising a capital gain of £100,000. Anne had capital losses brought forward of £25,000 from 2019/20 and her taxable income for 2020/21 was £18,000 In answer of this question, why they didn't make use of unused basic band with the capital gain from panting first. It would have saved more tax liability.