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The liquidation of a company can cause stress and disruption to all concerned. At James Coyle & Co our focus is on managing the process to get the best possible outcome for the shareholders and creditors of the business.

Members' Voluntary Liquidations

The main difference between a Members' Voluntary Liquidation ("MVL") and a Creditors' Voluntary Liquidation is that in an MVL the company is solvent and able to pay all its creditors and debts. When all liabilities have been paid, the remaining surplus is then paid to the owners.

James Coyle & Co has conducted a wide variety of MVL's across a range of sectors.

MVL's are often used where companies are no longer needed for trading purposes. Owners may also want to liquidate the company in order to move property from company to personal ownership.

In MVL's, it is essential for the directors and shareholders to consider the full taxation implications of liquidation. Our extensive experience in this area ensures that clients benefit from the most tax-efficient way of liquidating a company.

Our services also include:

  • Organising advice on relevant company law issues
  • Extraction of a company from within a group, ensuring that the extraction is done in a manner consistent with the core objectives of the business and its shareholders

Creditors' Voluntary Liquidations

We carry out creditors' voluntary liquidations and accept appointment as High Court liquidators.


If you wish to find out more about our experience and how we can help you with regard to company liquidation then please do not hesitate to contact us.

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