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MVL, TAAR and Sole trader

Answer
Santo
Posted 5 months ago by Santo
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.
Answer
HMRC Admin 17 Response
Posted 5 months ago by HMRC Admin 17 Response

Hi ,
 
Please have a look at :

CTM36300 - Particular topics: company winding up TAAR: contents  .


Thank you .

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