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07 October 2014
Effective liquidation; Pensions planning; Totalling turnover; Capitalisation
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Effective liquidation
Checking entitlement to entrepreneurs’ relief after trading ceases.
My client’s company was incorporated on 20 December 2012 and started trading soon afterwards. The client is the sole director and he owns 100% of the shares in it. The company’s last contract ended in December 2013 and it has not traded since then.
The client has informed me that he wishes to close...
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