Entrepreneurs tax relief

Entrepreneurs tax relief

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My client operates through a limited company & at present offers a range of osteopathic & holistic services via multiple consultants from business premises that are owned personally.

The client is selling her business premises & the limited company will cease to trade at the same time.

The client will then trade as a sole trader as an osteopath (her profession) for a limited period from rented premises but ultimately (within 12months) from home.

My client wishes to claim Entrepreneurs tax relief on the sale of the premises

Does the limited continuation of trade affect this even though the legal entity has changed?

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