One of the conditions to be satisfied by a person seeking to claim entrepreneur's relief on a sale of company shares is that they must be an officer or employee of the company.
What experience do colleagues have of how "employee" is defined for this purpose? Does it include someone who is paid a regular salary through PAYE but is not required to, and does not in fact, perform any work of any kind for the company? Yes - an unusual situation of course. Where it might arise is that the "employee" is the estranged spouse of the controlling shareholder, and was at one time a normal working employee, and at the time of the estrangement was relieved of their duties but nevertheless continues to be paid the same salary.