ER
You may find this useful (Link), para 4.12 on page 13.
I know it mentions family, etc in the draft consultation but the crux of it being that if the original arrangement (i.e. your contracting structure) was set up as a tax avoidance vehicle then would not be classed as capital. However in your case, the company was set up and run for a long period as a genuine trading company and are able to demonstrate the trading history, various, clients, etc to prove as such. The reason for closing the company is commercial, security, etc, etc.
If the company had been set up only a year or two ago, only had this particular contract through it and you then go to work for the same guys, may well be a different situation.
You may find this useful (Link), para 4.12 on page 13.
I know it mentions family, etc in the draft consultation but the crux of it being that if the original arrangement (i.e. your contracting structure) was set up as a tax avoidance vehicle then would not be classed as capital. However in your case, the company was set up and run for a long period as a genuine trading company and are able to demonstrate the trading history, various, clients, etc to prove as such. The reason for closing the company is commercial, security, etc, etc.
If the company had been set up only a year or two ago, only had this particular contract through it and you then go to work for the same guys, may well be a different situation.
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