Transfer of trade between associated companies

A Scottish company was taken over a number of years ago. The company is now trading exclusively in England and the owners have set up an English company with the exact same shareholdings. They would like simply to transfer the existing trade to the English formed company but are concerned whether there are any tax consequences. Can someone please help as to whether there would be a tax charge on the transfer of goodwill, are there any tax reliefs available and can one company simply be closed down and another carry on the same trade?
Stephen Green