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ChasnotRobert
TAAR: targeted anti-avoidance rule.
https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36305
No published limits on what is reasonable. HMRC interprets the rules as it sees fit, not worth fucking with them. Of course they only go after small businesses, Berkshire H would no doubt cut a sweet deal with them if it were here.
As TW says, it only really matters when you apply for the tax relief after closure, they'd look at it then. I don't expect they look at it as a matter of routine. This scenario may be irrelevant for the person who first raised it, but just mentioned it as I've recently become aware of it.