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There may be Corporation Tax consequences for your company if it’s sold as a going concern.You are selling the shares in your business for the market value of the business as a whole.If your company transfers its business as a going concern to shareholders who continue the business in a different legal form (for example, on a self-employed or partnership basis), the company and shareholders may be able to claim Disincorporation Relief.
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Your company must continue to file a Company Tax Return and pay Corporation Tax on taxable profits arising from: Your company will pay any Corporation Tax due during the winding-up period at the same rates as before the winding up period started.In some cases, where you continue not to pay your company’s Corporation Tax, HM Revenue and Customs () will apply to the court for a winding up order to have your company closed down.
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