Bad Debt Relief

I have been asked to act for a new ltd company client and received the last accounts (first year) prepared by the previous accountants. There is a substantial non sales ledger debtor in these accounts owed to a company that has gone into liquidation. It appears the wife of this new client company is listed as the sole director and shareholder, whereas the liquidated company was run by the husband who was sole director and shareholder.

My thoughts are that this debtor is going to be written off and relief (CT) will not apply as it was not in the course of normal trading.

Could anyone confirm or otherwise or post their thoughts on this please?

I have not confirmed whether to act or not yet.

Thanks in advance