Readers' forum: Carry back

A client made an enterprise investment scheme (EIS) investment in December 2014 of £200 000 and the shares have recently been sold during 2018-19 for a significant gain well after the three-year holding period. In 2014-15 the client had little income and the income tax relief was only £150. Is the fact that there was income tax relief albeit minimal enough to obtain capital gains tax relief in full?

Also in 2014-15 a capital gains tax deferral of £22 000 was claimed so this will come back into charge in full in 2018-19. But a capital gains tax deferral claim for £32 000 was also carried back and made in 2013-14 when a different EIS investment had been made and that earlier investment covered all the income tax due for the year. I assume that full capital gains tax relief for the 2014-15 investment...