I would appreciate some advice please. A client who owns 12 residential buy-to-let properties with a gross annual rental income of £350K, is considering selling all the properties. This would realise a potential gain of approx £4M with CGT at 18% and no entreprenuers' relief. In addition, she has received an offer for the ‘goodwill’ on the recurring rental income of approx £450K. Would my client be entitled to entreprenuers' relief on this sum?