Just approached by a new client who sold his business recently and I am engaged to calculate the CGT etc etc and file self assessment appropriately. No problem with that but in going through the details, it has also emerged that previous accountants transfered shares inter spouse 6th April 2012 but have never filed a claim for holdover relief which should have been in 5th April 2017 I believe. Not sure of the ramifications of that, the spouse worked in the business full time so it was an income equalisation excercise to save some income tax. Can a hold over relief form be sent in late? What is the best course of action?