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Archive for November, 2017

Members’ Voluntary Liquidation – A guide to liquidating a solvent company

Introduction

 A Members’ Voluntary Liquidation (MVL) is a formal process for bringing the life of a limited company to an end and distributing the remaining assets to shareholders in the most tax efficient way. This can be done for reasons of retirement, an intractable shareholder dispute or simply because the company is no longer needed. The company must be solvent – i.e. it can afford to pay all of its creditors including any tax becoming due and still have funds left for the shareholders.

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