Chartered Accountant
Licensed Insolvency Practitioner

41 Kingston Street, Cambridge CB1 2NU
Tel: 0800 1953605 (Free call) or 01223 367022
Fax: 0844 5048737


What happens at the end of a Members Voluntary liquidation?  Can the company ever be restored?

At the end of the liquidation the liquidator will call a final meeting of the shareholders to receive his report and to approve his account of the liquidation and fee thereof.  The company will be automatically dissolved by the Registrar of Companies 3 months after the final meeting has been held.

After dissolution the Company can be restored back to the Register if a Court order is obtained.  Until the Companies Act 2006, restoration in the case of a Liquidation could only be applied for within 2 years of dissolution or 20 years in the case of a striking-off, following the Companies Act 2006 the time limit is 6 years in either case.

Since 1 October 2009 a new procedure called Administrative Restoration is available to restore a company without a Court order, subject to certain conditions.  This is described in more detail here .

Restoration can be applied for by an interested party if it appears that the company has either assets or liabilities that were not dealt with before it had been dissolved.

Philip Beck is a Chartered Accountant and Licensed Insolvency Practitioner operating since 1996 with substantial experience in undertaking liquidation, both solvent and insolvent.

Back to Members Voluntary Liquidation Home Page

Members Voluntary Liquidation Questions and answers.

What are the tax advantages of a Members Voluntary liquidation ?

What is the procedure for putting a company into Members Voluntary liquidation ?

Can this be done informally without the expense of liquidation ?

What is Extra-Statutory Concession C16 (ESC C16) ?

What are Undistributable Reserves ?  What can be done about them ?

What is Bona Vacantia ?

How much does it cost to put the company into members voluntary liquidation ?

What is a Section 110 Reconstruction and how can it achieve a tax-efficient disposal of part of a company's business ?

What happens if creditors' claims arise during the liquidation ?

What happens at the end of the liquidation ? Can the company ever be restored to the register if necessary ?

Please note that this site deals only with company and tax law in the United Kingdom of Great Britain and Northern Ireland.   It is not applicable to other jurisdictions.

Copyright © Philip Beck Insolvency Practitioner, Cambridge UK, 2010. Solvent Liquidations (MVL)s explained.

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