TAAR Rules - I am made redundant from a permanent job

Hi, I moved to a full time permanent job and then closed my limited company under MVL scheme as I no longer needed that. Now employer has made the team redundant, I have been told I can't open another company till 2 years from the distribution date of the previous one else I might trigger TAAR Rules. This is an exceptional situation where the employer has made team redundant, so not sure if HMRC makes an exception in such cases or do people still need to wait for 2 years to open another company.

Hi uditiitd,
The view of TAAR rules for Company Taxation purposes is laid out in the Company Taxation Manual under CTM36305:
CTM36305 - Particular topics: company winding up TAAR: targeted anti-avoidance rule (TAAR)
There is further detail contained in the following pages regarding each condition to consider for the relevant distribution.
If you are unable to find an answer to your query within this guidance that addresses your individual circumstances, you should consult a financial adviser for further assistance.
Thank you.