(c) (i) Explain how Messier Ltd can assist Galileo with the cost of relocating to the UK a

(c) (i) Explain how Messier Ltd can assist Galileo with the cost of relocating to the UK and/or provide him with

interest-free loan finance for this purpose without increasing his UK income tax liability; (3 marks)

(c) (i) Relocation costsDirect assistanceMessier Ltd can bear the cost of certain qualifying relocation costs of Galileo up to a maximum of ￡8,000 withoutincreasing his UK income tax liability. Qualifying costs include the legal, professional and other fe