So I advised an IT client who had operated under an IR35-friendly contract that accounts and tax return must be submitted regardless of his company having ceased trading. Not VAT registered, and no furlough pay involved - he'd already taken a job as an employee pre-lockdown - and the company's only creditors are HMRC and DLA.
His second company, a trading concern, also ceased trading but couldn't afford accounts and return. That second company is now being struck-off, evidently without HMRC objection.
The client is now questioning the wisdom of my advice related to the former company. In his eyes, all that achieved was to create a large CT liability for a company that he believes would have been struck-off anyway, in similar fashion to his second company. To compound matters, HMRC's collectors have him in their sights already.
Put like that, I can see his point. What strike-off advice would other practitioners have given him?