Members' Voluntary Liquidation

A Members' Voluntary Liquidation ("MVL") is a formal insolvency process, carried out by an Insolvency Practitioner. They realise the assets and settle liabilities of a company, before returning any surplus to the shareholders. This can be extremely tax efficient and can mean shareholders pay only 10% tax on the gain on the surplus (based on current tax rates).

For alternative options regarding corporate restructuring, please see our Corporate Insolvency and Restructuring pages. 

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