Entrepreneurs relief and employment
A client is an employee of a personal company and is planning to sell their shares in the future. They meet every criteria to get ER, except...
They haven't actually done any work at the company in months, and will not do any before the sale of the shares. However they are still an employee and are serving their notice but on no pay (as doing no hours). For the employment test, how do we define employee? He is not working at the company (though perhaps he could sweep up for half an hour a week?) but he is still on the employee list, he is just doing no work and getting no pay.