do we need to know how to compute investors relief? Its said in the BPP book that Investors relief will be available as from 2019/20; but do we need to know it for the 2018 sittings?
The only thing that you may need to know here would possibly be the qualifying conditions and that such gains would be taxed at 10% BUT this must be very unlikely with an objective testing question. This is very low on you list of priorities – until you have studied, learnt and practised the other reliefs I would suggest you don’t bother with this one!