MVL, then Brolly question....

[Maslins]

especially if you go through an MVL that boasts "Start your solvent liquidation to benefit from capital gains tax breaks today!" on their home page

Precisely!

I guess the other bit that's unclear is whether the question is asking if tax is a main motivator in you closing the business, or you choosing to liquidate.

If the latter, then it'd be virtually impossible to argue no, as you could strike off much cheaper, but without the tax perks.

If the former, then it's down to whether you can argue the permie job offer was so awesome and that's why you quit, rather than you had lots of cash that you wanted out tax efficiently, and took a permie role despite realistically wanting to continue contracting as you were scared of losing the tax breaks.