I'm not aware of that particular circumstance, no. But I can understand exactly where you're coming from in relation to the transfers. Capital gains exemptions was put in at a point in time and was very beneficial, very good tax planning, in relation to smaller businesses. That's an example of a tweak that maybe should be looked at in relation to how the system should be changed to prevent situations like this.
On October 26th, 2016. See this statement in context.