{"id":169508,"date":"2024-08-29T10:57:22","date_gmt":"2024-08-29T09:57:22","guid":{"rendered":"https:\/\/opusllp.com\/restructuring-insolvency\/?page_id=169508"},"modified":"2024-11-28T09:15:57","modified_gmt":"2024-11-28T09:15:57","slug":"members-voluntary-liquidation-mvl","status":"publish","type":"page","link":"https:\/\/opusllp.com\/restructuring-insolvency\/members-voluntary-liquidation-mvl\/","title":{"rendered":"Members&#8217; Voluntary Liquidation (MVL)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"169508\" class=\"elementor elementor-169508\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-926e0d9 elementor-section-height-min-height elementor-section-content-middle whitetext elementor-section-items-bottom elementor-section-boxed elementor-section-height-default sc_fly_static\" data-id=\"926e0d9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cdea38a sc_content_align_left sc_layouts_column_align_left sc_layouts_column sc_inner_width_none sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"cdea38a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77cf191 whitetext animated-slow animation_type_block sc_fly_static elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"77cf191\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:&quot;800&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Members' Voluntary Liquidation (MVL)<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee58aea sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"ee58aea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c0b846e elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"c0b846e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-b538eb8 sc_content_align_left sc_layouts_column_align_left sc_layouts_column sc_inner_width_none sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"b538eb8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53f22bd animated-slow animation_type_block sc_fly_static elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"53f22bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:&quot;800&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<big>This type of restructuring is often used to dissolve a company that is no longer needed. For groups, this process can improve its overall value. In both cases, it allows funds to be returned tax efficiently and increases shareholder returns. There are also additional types of restructuring procedures that can be used to simplify a group structure.<\/big>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8056c11 sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"8056c11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-67eb8aa sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"67eb8aa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0ce7689 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"0ce7689\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9f4508f sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"9f4508f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0f6b68c sc_content_align_center sc_layouts_column_align_center sc_layouts_column sc_inner_width_none sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"0f6b68c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-118a127 animated-slow animation_type_block sc_fly_static elementor-invisible elementor-widget elementor-widget-qi_addons_for_elementor_button\" data-id=\"118a127\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:&quot;800&quot;}\" data-widget_type=\"qi_addons_for_elementor_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a class=\"qodef-shortcode qodef-m qodef-qi-button qodef-html--link qodef-layout--outlined qodef-type--standard qodef-size--full qodef-icon--right qodef-hover--icon-move-horizontal-short\" href=\"https:\/\/opusllp.com\/contact-us\/\" target=\"_self\">\n\t<span class=\"qodef-m-text\">Contact Us<\/span>\n\t\t<span class=\"qodef-m-icon qodef--icon-color-set\">\n\t\t<span class=\"qodef-m-icon-inner\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t<\/span>\n\t<\/span>\n<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3257c4 sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"f3257c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-651d71d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"651d71d4\" data-element_type=\"section\" data-e-type=\"section\" id=\"intro\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-587699fc sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"587699fc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-652ec515 sc_content_align_left sc_layouts_column_align_left sc_layouts_column sc_inner_width_none sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"652ec515\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64bf443d animated-slow animation_type_block sc_fly_static elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"64bf443d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:&quot;600&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Members' Voluntary Liquidation (MVL)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62eede87 sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"62eede87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-528815a3 animated-slow twocol animation_type_block sc_fly_static elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"528815a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:&quot;600&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>There are various procedures, which can be deployed to achieve the objectives agreed with the shareholders of a single or a group of companies, including:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f2cc200 sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"7f2cc200\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8e9bd86 leftaligned animated-slow elementor-section-boxed elementor-section-height-default elementor-section-height-default animation_type_block sc_fly_static elementor-invisible\" data-id=\"8e9bd86\" data-element_type=\"section\" data-e-type=\"section\" id=\"intro\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:&quot;1000&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7a3aa4dd sc_content_align_left sc_layouts_column_align_left sc_layouts_column sc_inner_width_none sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"7a3aa4dd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-14ddd593 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"14ddd593\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Members\u2019 Voluntary Liquidation (MVL)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bedc8e sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"5bedc8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-822bd69 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"822bd69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This is a formal procedure under the\u00a0<a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/1986\/45\/contents\" target=\"_blank\" rel=\"noopener\">Insolvency Act 1986<\/a>\u00a0requiring the appointment of a licensed Insolvency Practitioner. Benefits include the formal agreement of creditor claims. All payments to shareholders are treated as a realisation of the investment and not as dividend income, which may give tax savings and possibly attract Entrepreneurs\u2019 Relief, now known as Business Asset Disposal Relief, resulting in a tax rate of 10%.<\/p><p>If you are ready to close your business through a MVL, complete the questionnaire which will be sent directly to our MVL team who will then send you a Letter of Engagement for you to sign before any work commences. Alternatively, if you would like to speak to one of our team first, please call\u00a0<a href=\"tel:00441212224140\">0121 222 4140<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1af114a sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"1af114a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e8c26b elementor-align-left sc_fly_static elementor-widget elementor-widget-button\" data-id=\"8e8c26b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/form.jotform.com\/Opus_BAG\/pre-liquidation\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Start Questionnaire<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-034648e sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"034648e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be88306 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"be88306\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>There are a number of other processes that can be used to restructure:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4aac6c7 leftaligned animated-slow elementor-section-boxed elementor-section-height-default elementor-section-height-default animation_type_block sc_fly_static elementor-invisible\" data-id=\"4aac6c7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:&quot;1000&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62cdff3 sc_content_align_left sc_layouts_column_align_left sc_layouts_column sc_inner_width_none sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"62cdff3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9352477 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"9352477\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Corporate Simplification and Value Extraction<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf726a9 sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"bf726a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6caa9b sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"f6caa9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The simplification of a complex corporate structure or the extraction of value for shareholders is a highly technical area, requiring careful analysis and consideration of a whole range of legal and tax considerations.<\/p><p>The type of projects involved in this work can include:<\/p><ul><li>Simplifying a group\u2019s structure<\/li><li>Improving a company\u2019s balance sheet where there are negative reserves arising from trading losses, enabling dividends to be paid from future profits<\/li><li>Freeing up and repaying funds tied up in share capital or eliminating excess share capital<\/li><li>Restructuring and partitioning a group\u2019s activities either for sale, retirement planning or more efficient trading<\/li><li>Removing unwanted companies from the Company House Register by the most cost efficient way<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4223718 leftaligned animated-slow elementor-section-boxed elementor-section-height-default elementor-section-height-default animation_type_block sc_fly_static elementor-invisible\" data-id=\"4223718\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:&quot;1000&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3c9c48a sc_content_align_left sc_layouts_column_align_left sc_layouts_column sc_inner_width_none sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"3c9c48a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19d1e6c sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"19d1e6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Capital Reduction<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66edc68 sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"66edc68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-480d8e6 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"480d8e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A simplified procedure under the\u00a0<a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/2006\/46\/contents\" target=\"_blank\" rel=\"noopener\">Companies Act 2006<\/a>\u00a0enabling alteration of the capital structure of a company. Benefits include the elimination of negative balance sheet reserves enabling dividends to be paid, or the buying back of shares, which otherwise would not be permitted.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ae7f8e9 leftaligned animated-slow elementor-section-boxed elementor-section-height-default elementor-section-height-default animation_type_block sc_fly_static elementor-invisible\" data-id=\"ae7f8e9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:&quot;1000&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f63f6d8 sc_content_align_left sc_layouts_column_align_left sc_layouts_column sc_inner_width_none sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"f63f6d8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-55be341 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"55be341\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">HMRC Extra Statutory Concession C16<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35ceb32 sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"35ceb32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1b5a18 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"a1b5a18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An allowance given by HMRC allowing payment from a company to the shareholders as if there had been a\u00a0<a href=\"https:\/\/opusllp.com\/restructuring-insolvency\/compulsory-liquidation\/\" target=\"_blank\" rel=\"noopener\">Liquidation<\/a>. Benefits include lower costs through avoiding a liquidation process. It is restricted to a maximum of \u00a325,000 capital value.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42bc0a1 leftaligned animated-slow elementor-section-boxed elementor-section-height-default elementor-section-height-default animation_type_block sc_fly_static elementor-invisible\" data-id=\"42bc0a1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:&quot;1000&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5d4aaf7 sc_content_align_left sc_layouts_column_align_left sc_layouts_column sc_inner_width_none sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"5d4aaf7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e6c9a1f sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"e6c9a1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dissolution<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1715775 sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"1715775\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12a03fc sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"12a03fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The removal of a company from the Companies House Register through a direct application made by the directors. Benefits include substantially lower costs than with a formal liquidation procedure.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-616883e leftaligned animated-slow elementor-section-boxed elementor-section-height-default elementor-section-height-default animation_type_block sc_fly_static elementor-invisible\" data-id=\"616883e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:&quot;1000&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0735c51 sc_content_align_left sc_layouts_column_align_left sc_layouts_column sc_inner_width_none sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"0735c51\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-75062a2 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"75062a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Advice on Members\u2019 Voluntary Liquidation (MVL)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b7ae6f sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"0b7ae6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6915fa2 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"6915fa2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>For more information on Members\u2019 Voluntary Liquidation, we offer an initial free consultation to review the situation and make recommendations on the best way forward. If we think that a Members\u2019 Voluntary Liquidation is the best route forward, our specialists can support the business at every step of the way through the process.<\/p><p>Contact our Head Office on\u00a0<a href=\"tel:+44 (0) 20 3326 6454\">+44 (0) 20 3326 6454<\/a>\u00a0to arrange a no obligation and confidential call with one of our Partners.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6c767199 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"6c767199\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1d782921 whitetext sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"1d782921\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-309b9663 animated-slow animation_type_block sc_fly_static elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"309b9663\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:&quot;600&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Keeping informed<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b28f79a sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"2b28f79a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d7bb35b animated-slow animation_type_block sc_fly_static elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"6d7bb35b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:&quot;600&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sign up to our monthly newsletter sharing the latest insights and industry news<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-24255f84 ctabutton sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"24255f84\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b4c62e elementor-align-right animated-slow ctabutton animation_type_block sc_fly_static elementor-invisible elementor-widget elementor-widget-button\" data-id=\"1b4c62e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:&quot;800&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/opusllp.com\/newsletter\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sign Up<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Members&#8217; Voluntary Liquidation (MVL) This type of restructuring is often used to dissolve a company&hellip;<\/p>\n","protected":false},"author":1,"featured_media":170060,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-169508","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Members&#039; Voluntary Liquidation (MVL) - Opus Restructuring &amp; Insolvency<\/title>\n<meta name=\"description\" content=\"Members&#039; Voluntary Liquidation (MVL): Procedures which can be deployed to achieve the objectives agreed with the shareholders of a company\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/opusllp.com\/restructuring-insolvency\/members-voluntary-liquidation-mvl\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Members&#039; 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