I have not had quite this situation before. A client owns a UK based sole trade but is now thinking of living permanently in another EU country. He wishes to continue his sole trade which has only UK based customers. He will make a few annual visits to UK to see customers (staying in hotels) but most of his work will be done via phone and internet from his overseas base. He will have a business address in UK but no private address. Is he principally taxed in the UK or his country of residence?
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DTA
You need to look at the DTA between the UK and that country, you says he has a UK business address but is it really a permanent establishment or just a postal address. If its the latter then I would feel the business and your client will be taxable in the other EU country.