(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)
(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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