Can I ask a quick question re ER.
I have a client with a prof service company. 100% shareholder, working Director. Incorporated in 2011. Can he liquidate the company and claim the ER at 10% on disposal of shares?
Must he trade right up to date of liquidation or can it be liquidated 5/6 months post trading?
I have looked at all qualifying conditions, and I think he fits it but is he supposed to start up another company/venture after that, or is there any criteria like that?
Many thanks in advance..