I recently received notice (out of the blue) from the liquidators that one of my limited company clients was applying for voluntary liquidation.
liquidation
Client company is insolvent. The company is not yet in liquidation but soon will be. He has shares he paid £50k for and a Director's Loan Account balance of £45K. It is unlikely he will get anyt
Directors of small businesses who want to wind-up their company and distribute surplus funds to shareholders have just over two weeks to take advantage of a tax break.
In the second of a series of checklists for closing down companies, Jennifer Adams moves on to the more complicated processes involved in
Rather than being repealed, as some accountants were expecting, the extra statutory concession (ESC C16) that allows companies to distribute capital in a struck off business without the recipients
My question is simple - will you help defeat this pernicious proposal the second time round? You will remember that previously HMRC suggested that in legislating ESC C16, which allows distributabl
Jennifer Adams outlines the procedure for striking off a company in the first of a series of articles exploring methods to end a company.

