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Hi Alan, 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..

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Asked on 23 June 2017 1:02 pm