Ltd Company CTG / taper relief

[VectraMan]

However the 2 year rule is reduced to 12 months, the business should be a trading business (rather than investment) and part of the concession is that you have no intention to start a new business.

It's that word "intention" again.

So if you were going permie you could take advantage of this, and certainly claim you had no intention of starting a new business. Then further down the line you'd get away with changing your mind?

Also what happens if you own two businesses and close one? Can you get the 10% on one and still carry on with the other?