Entrepreneur's relief second disposal of shares

My client disposed of his holding in his personal company qualifying for Entrepreneur's relief, meeting all the conditions at that time.  he retained a shareholding but ceased to act as a director and ceased any involvement in the running of the business.  He now wishes to dispose of the rest of his shares.  Is there any argument that this second disposal is part of his phased withdrawal from his personal company and therefore qualifes still as associated to the first disposal?  All conditions are met except that he is not an officer or employee.

 

Thank you

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Not in my opinion

Steve Kesby |
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