Is there any need to retain working papers that are less than 6 years old relating to a client company that has now been dissolved following liquidation ?
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Yes. There is the possibility of the company being restored. Failing that, the authorities might want to bring legal proceedings against the directors, in which case those records would be relevant.
Yes, you never know what might be going on such as a dispute or you may be called for information about the directors. The HMRC can raise queries about directors SA's for example, you don't say whether its 1 year or 6 years ago the company was dissolved.
Yes, This procedure is only applicable to companies that have not been liquidated, where of course we should obtain the liquidator's instructions as to retention or disposal.