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Members’ voluntary liquidations (MVLs) are a vital means of returning value to shareholders and to bringing limited companies affairs to an orderly conclusion. We work closely with directors and advisors to:
We are regularly appointed to companies which will shortly dispose of their trade and assets (or a key subsidiary) and will work with legal advisors to assist in the disposal process and to ensure that the subsequent MVL can proceed smoothly.
A S110 reorganisation, a specialist variant of the MVL, enables the division of assets (or subsidiary companies) between shareholders without triggering the tax liabilities that might arise on a disposal. It can be utilised to demerge assets (so shareholders retain the same percentage ownership of all assets via now separated companies) or to partition assets (so that different assets are divided amongst various shareholders).
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Armstrong Watson LLP is a limited liability partnership registered in England and Wales, number OC415608. The registered office is 15 Victoria Place, Carlisle, CA1 1EW where a list of members is kept. Armstrong Watson LLP is regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business activities. Unless otherwise indicated, either expressly or by the context, we use the word “partner” to describe a member of Armstrong Watson LLP or an employee of Armstrong Watson LLP in their capacity as such.
Armstrong Watson Audit Limited is registered to carry on audit work in the UK and Ireland by the Institute of Chartered Accountants in England and Wales. Registered as a limited company in England and Wales, number 8800970. The registered office is 15 Victoria Place, Carlisle, CA1 1EW.
Armstrong Watson Financial Planning Limited is authorised and regulated by the Financial Conduct Authority. Firm reference number 542122. Registered as a limited company in England and Wales, number 7208672. The registered office is 15 Victoria Place, Carlisle, CA1 1EW. Armstrong Watson Financial Planning & Wealth Management is a trading style of Armstrong Watson Financial Planning Limited.
Armstrong Watson Trustees Limited is a limited company registered in England and Wales, number 84495656. The registered office is 15 Victoria Place, Carlisle, CA1 1EW.