RE:selling scenarios Hi,
I am self employed person, the only thing I can guess is due a large personal debt (tax bill, mortages, lawsuit, etc.). I don't know how much he has sold and the value of it but typically, I keep my personal income quite low to avoid high personal taxes.
If he were to sell from his business account, I think and I am not sure since I am not a CPA, if you were to sell a capital gain in your business account and then transfer personally as a dividend, I think you would be subject to paying more in taxes.