Members Voluntary Liquidation - CRO filing not up to date

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Taxsplaining

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As I understand it, you can apply for a company with no assets or liabilities to be struck off the company register so long as the CRO annual return filings are up to date. You can liquidate an insolvent company via a creditors voluntary liquidation even if the CRO annual return filings are not up to date.

Does anyone know if you can liquidate a solvent company via a members voluntary liquidation if the CRO annual return filings are not up to date?

Thanks.
 
It doesn't specifically state that the annual returns must be filed up to date in order to commence a MVL whereas it does for a voluntary strike-off. I didn't want to assume so I thought someone here might have first hand knowledge.
 
You may place any company into a Members Voluntary Liquidation if its CRO returns are not up to date.

Sometimes it is better value to carry out a MVL than paying for statutory audits and late filing fees. We routinely do such MVL's.

Jim Stafford
 
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