成员自愿 清算 (MVL) is a process that enables shareholders’ to appoint a Liquidator in order to formally close down a solvent company. Once the Liquidator has realised all company assets and ensured that there are no outstanding company liabilities, a capital distribution will be paid to shareholders either in species or from funds held in the company.
A solvent company must be differentiated between insolvent companies as there will be sufficient assets to not only repay all creditors in full but also make a distribution to the company’s shareholders.
在此期间，股东自愿清盘由网赌网址有哪些登录董事发起, it still requires 75% of shareholders who have been given notice of the meeting of members to pass the winding-up resolution.
如果您需要帮助安排一个MVL为您的网赌网址有哪些登录, 请通过电话与我们网赌网址有哪些登录, 电子邮件或实时聊天.
为何网赌网址有哪些登录会被置于会员自愿清盘?
以下是网赌网址有哪些登录可能被置于会员自愿清盘的原因:
- 该网赌网址有哪些登录打算停止交易 and for shareholders this may be an appropriate exit strategy since they may be able to obtain a tax-efficient release of their capital under entrepreneurial relief. 作为资本的分配, 通过MVL可能比在所得税下的分配更有利于税收.
- 可能有几个股东正在寻求分割网赌网址有哪些登录的资产 and a section 110 IA86 reorganisation through 成员自愿清算 might provide the strategy to facilitate this process. 资产(e.g. 财产)是为了股东的利益而以实物形式分配的.
- 网赌网址有哪些登录董事或股东可能希望退休，移居海外 or alternatively they are an IR35 company which is no longer required as they are now reverting to full time employment.
- 会员自愿清盘可能被用作重组网赌网址有哪些登录集团的工具 for example if a subsidiary company is no longer required or may have become dormant and this is a way to close this company down.
MVL和CVL之间的区别是什么?
MVL是清算有偿付能力的网赌网址有哪些登录的适当手段, whereas CVL (sometimes shortened to ‘voluntary liquidation’) is when directors choose to liquidate their insolvent company voluntarily, 而不是等待强制清算.
何谓社员自愿清盘程序?
Depending on the Articles of Association a winding up resolution can either by passed at a meeting of the company’s shareholders or alternatively by written resolution.
Most companies incorporated after the Companies Act 2006 will allow for the conduct of meetings to be resolved by written resolution.
第一次会议, is the Board of Directors’ meeting which will resolve to appoint AABRS to deal with the formalities of convening a shareholders meeting; appoint any agent where necessary; and to propose a nominated Insolvency Practitioner from AABRS to act as Liquidator.
The 声明的偿付能力 is a statement of the company’s assets and liabilities and is signed either by the sole director; if two directors both are required to sign; or alternatively by the majority of directors’ if there are more than two.
The 声明的偿付能力 must reflect a true position of the company’s financial position and must be signed in the five weeks prior to the winding up resolution being made.
Included in this declaration is the fact statement the directors’ have made a full enquiry into the affairs of the company and in doing so, have formed the opinion that the company will be able to pay its debts in full together with interest within a period of twelve months.
The Declaration is in a prescribed format and following the appointment of the Liquidator will be filed at Companies House.
It is therefore essential that cessation accounts are prepared in advance of the MVL and that current financial information is up to date in order to facilitate the ease of preparing the 声明的偿付能力.
如果董事希望通过书面决议结束网赌网址有哪些登录, 然后将决议草案通知股东. The notice will request that shareholders vote in favour or against the proposed resolutions.
The resolutions will include the formal winding resolution; the appointment of a liquidator; the agreement to distribute certain assets in specie and the agreement of the Liquidator’s costs and expenses.
一旦75%的股东同意了提议的决议, 通过返回通知, 清算的生效日期将立即生效.
另外, if a formal meeting of the shareholders a minimum period of 14 days is required to convene this meeting, 除非90%的股东同意提前通知.
At this physical shareholder’s meeting resolutions are passed and the company is placed into voluntary liquidation.
一旦网赌网址有哪些登录网赌靠谱平台有哪些推荐清算, the liquidator will need to deal with the formalities of appointment for example filing of various forms at Companies House, advertising to all creditors to submit claims; and declaring and paying dividends to all creditors in full.
Shareholders are likely to want to receive their distribution within a few days of the winding up resolutions being passed.
在某些情况下, matters can arise whereby the Liquidator forms the opinion that the company is unable to repay its debts in full together with interest.
The company is technically insolvent and therefore the Members Voluntary Liquidator will convene a creditors’ meeting under s95 of the Insolvency Act 1986 to convert the MVL into a Creditors Voluntary 清算.
会员自愿清算有几种税收优惠, 首先，股东分配被视为资本分配, 因此比传统股息的税率低.
什么是一个MVL的税收优惠?
会员的自愿清算有几种税收优惠, 首先，股东分配被视为资本分配, 因此比传统股息的税率低.
企业家救援
除此之外， MVL发行版可能有资格获得所谓的企业家救济, a government scheme that allows a reduced Capital Gains Tax of 10% on all qualifying assets.
因为这是一个复杂的领域, we recommend you contact us to discuss what the possible tax implications might be of a member’s voluntary liquidation for your business.
社员自愿清盘的时间表是什么?
关于mvp最常见的问题之一是他们花了多长时间. 在AABRS，我们为我们的mvp的速度感到自豪. 我们实现这一目标的方法之一是要求股东签署一份赔偿契约, 以便尽早分配资金, 通常在一周内. 如果债权人没有被包括在内，清算人就会知道, then the liquidator will then rely on this document to repay the money back into the estate.
MVL的总体时间框架变化很大, 所以，如果你想讨论个别案例，最好与我们网赌网址有哪些登录.
会员自愿清算的相关费用是什么?
MVL的两个基本成本如下:
(1) 网赌靠谱平台有哪些推荐从业员费用 -这显然取决于案件的复杂性，但我们的价格起价4000英镑+增值税.
(2) 支付 -这些包括公报上的4个独立通知(每项费用为60英镑+增值税), 和债券, 通常要花几百英镑.