Increasing stress and regulatory burden is leading me to retire or semi retire as a sole practitioner after many years in practice. I run the practice from home with no staff and am happy to continue with some form of part time work. I would use an agent and it seems I could sell all fees or in blocks over a period of time. CGT is not my expertise but I would want to make sure that a sale is not structured in such a way that entrepreneurs relief is not compromised or it gets overly complicated. I am also concerned with maintaining PI cover for as long as possible. I am wondering whether it is usual to hand files over to a purchaser. Any advice or experience of this and suggestions of things to consider would be very welcome.