(b) (i) Advise Andrew of the income tax (IT) and capital gains tax (CGT) reliefs available

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(b) (i) Advise Andrew of the income tax (IT) and capital gains tax (CGT) reliefs available on his investment in

the ordinary share capital of Scalar Limited, together with any conditions which need to be satisfied.

Your answer should clearly identify any steps that should be taken by Andrew and the other investors

to obtain the maximum relief. (13 marks)

参考答案:

(b) (i) Andrew may be able to take advantage of tax reliefs under the enterprise investment scheme (EIS) provided thenecessary conditions are met. The conditions that have to be satisfied before full relief is available fall into three areas,and broadly r

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