I have a client edging towards retirement, the company is a husband and wife operation only they hold the shares 50/50. The company was formed in Feb 2010, it has mixed occupations ongoing during the past 8 years but is currently provided sales training services only for the past 2 years. The company does not hold any major assets bar cash. My query is do the revenue make any issue of the mixed trades when looking at a retirement relief claim?. The company will have to wait til 2020 to utilise a RR claim but we are looking at this issue now.