Business asset rollover relief (sale in 2004/5): CGT effect?

[msha]

Hi,
I sold sev rented props in my sole name in yr04/05, with a considerable gain. I did not declare at the time, and currently been cooperating with HM for their enquiry to undeclared cgt, which I am handling myself.
I used some of the gains to purchase 1 buy2let property, and 1 commercial property in 2005 i.e a shop purchased in my sole name for use to trade my Ltd co. The loan was a business loan taken out against the Ltd co. via a commercial tenancy agreement, as requested by the bank.
I have already considered and used all expenses, PRR, Taper relief, Annual exemption, aswell as Capital expenses against the cgt.
I wanted clarification of the business asset relief to reduce my bill further:
1. can the shop be considered a business asset?
2. can I use the partial business asset roll over relief to defer the deposit against my cgt bill?
3. any other avenues or info or advice or reliefs I need to consider for yr 04/05?
4. what reasons are acceptable to HM for undeclared cgt?

Please help me urgently, as I have to reply by this month.

[Telometer]

You NEED professional help from somebody used to dealing with tax investigations. Following a face-to-face meeting they may have a creative solution to some of your problems.

1. Probably
2. Unlikely