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How to buy or acquire the assets of a dissolved company - how and when you can claim money or property, who to contact and the forms you need
When a company is dissolved, all of its assets pass to the Crown and are…
You may be able to apply for a court order to restore a company if: you…
You may be able to claim or buy an asset belonging to a dissolved company…
You may be able to get back a dissolved company’s assets if you were one…
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Your limited company usually pays Corporation Tax on the profit…
The gain is usually the difference between what you paid for the asset and…
‘Intangible assets’ include intellectual property and business reputation…
Compulsory and voluntary liquidation, the liquidation process, how liquidation affects company directors and the role of a liquidator
You can choose to liquidate your limited company (also called ‘winding up’…
A director can propose a company stops trading and be liquidated (‘wound…
A director can ask a court to order the company to stop trading and be…
You may choose members’ voluntary liquidation if your company is ‘solvent’…
The liquidator is an authorised insolvency practitioner or official…
When a liquidator is appointed, directors: no longer have control of the…
Your company’s bank account will be frozen when someone files a petition…
Even the best-run business can face unexpected challenges and solvency issues. It's important you recognise the signs and understand your duties as a director.
How to put your limited company or limited liability partnership into administration - what administration is, appointing an administrator, when administration ends
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
Search for details of companies involved in insolvency proceedings, liquidation, frozen assets
When your limited company doesn't have to get its accounts audited, what you need to put on your accounts if you don't and what to do if shareholders ask for an audit
Your responsibilities as a company director after your company has been liquidated - helping the official receiver, settling debts, what you can and cannot do.
Tell HMRC if a company wants to enter the qualifying asset holding company (QAHC) regime, make an information return or make other notifications.
Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief
How to issue a winding up petition - forms and fees to wind up a company to recover any money you're owed.
Start a business to help people or communities - business structures including community interest companies and co-operatives
Tax and reporting rules for employers who make assets available to employees
Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim
How to complete your CT600 Company Tax Return form and what information you need to include.
What happens if your company cannot pay its debts and is given a court judgment, statutory demand or winding-up order by your creditors
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