MVL, TAAR and Sole trader

Hello, I was hoping to get some advise please. I work as a doctor and have a Ltd company for private practice income. I am planning to close my ltd with MVL (members voluntary liquidation). Am I allowed to work as a sole trader in the same profession for the 2 years following MVL or HMRC could challenge me with TAAR (targeted anti-avoidance rule)? Thank you in advance.

Hi ,
 

Please have a look at : CTM36300 - Particular topics: company winding up TAAR: contents  .

Thank you .