Would others agree that for a Ltd looking to strike itself off under the Companies Act and which has < £25k net assets, S1030A CTA 2010 treats the 'dividends' as capital payments AND that the new 'distributions in a winding up' rules (i.e. treat as dividend if start similar trade within 2 years etc) being introduced from 6/4/16 DO NOT APPLY as they only apply to a liquidation?
The above relies on the term 'winding up' meaning liquidation only and not including striking off.
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"Wimding up" is an expression used in the 1986 Insolvency Act, and it is what everybody in fact means when they refer to a liquidation. It does not include a striking off, which is a Companies Act procedure whereby a company is removed from the register without being wound up.