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Hi.I'm afraid that you won't qualify for entrepreneurs' relief. The business ceased in 2004 and you would have needed to have sold the property within three years of the cessation date in which case you might have qualified for business asset taper relief as entrepreneurs' relief didn't come into being until 6 April 2008, replacing business asset taper relief.In addition, where what was a business premises is let after 5 April 2008, entrepreneurs' relief is not available for the period between 6 April 2008 and the date of sale in any event.I'm sorry that my answer is not the one you were hoping for. Let me know if you have any further questions.