Ex gratia in OMB situation

Hi

Ltd co (2 directors/shareholders) has just sold its business but directors still have control of the company. He is anxious to extract the money without any CT liability or personal tax liability. Is there an exgratia route to best pursue this since he will be winding the company up shortly.

They have drawn small salary and dividends in the past and have no employment/service contracts

Any do's or don'ts they look out for

Thanks