Closing down the Business

There are times when it is not either possible to rescue a business or where it is not appropriate.

  • Solvent Liquidations
  • Administration
  • Creditors’ Voluntary Liquidation

If a business has come to the end of its lifecycle, then the business has served its purpose and a closure is more suitable. This can be done whether the company is solvent (through a Members’ Voluntary Liquidation (“MVL”)) or insolvent (through a Creditors’ Voluntary Liquidation (“CVL”) or Administration).

Solvent Liquidations

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 manage the process to enable the maximum benefit for shareholders.

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).

Case studies

Administration

The Administration process is the most high-profile of all corporate insolvency procedures. It is often used as a rescue procedure, or maximising realisations for the benefit of creditors when an insolvency process is required as well as saving jobs.

An Administration can be used as a vehicle to facilitate a going concern sale, whether that is through an accelerated process (“pre-pack” Administration) or following a period of trading the business in Administration. It can also be used as a controlled wind down of a business, where a purchaser is not appropriate or cannot be sought.

Our team has the expertise to be able to work with the relevant stakeholders to ascertain the most appropriate strategy before implementing it following the appointment.

Case studies

Creditors’ Voluntary Liquidation

When a business is in significant financial distress, it can be difficult to rescue the business. In these circumstances, the directors may find that a more appropriate route is to place the company into Creditors’ Voluntary Liquidation (“CVL”). Where there are assets in the business, placing it into a CVL can facilitate a return to creditors.

If the business is insolvent and there is no opportunity to rescue the business, our team will work with management to place the company into CVL. Where the company still has employees, our team will guide the directors and employees through the redundancy process and ensure that the employees can claim what is owed to them as quickly as possible, thus minimising the stress of what can be a very difficult situation.

Where there are allegations of misconduct on behalf of the directors or former directors, our team are also experienced in contentious matters. We act on behalf of stakeholders to investigate any potential wrongdoing which may give rise to additional asset realisations for the benefit of creditors as a whole.

Case studies

Get in touch for specialist, confidential help and advice

Mike Kienlen

Mike Kienlen

Head of Restructuring & Insolvency

0808 144 5575

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