Winding Up Companies: New Anti-Avoidance Rules You Need to Know

Wingateaccountants17 Jul, 2025Business

With the introduction of new anti-avoidance measures from April 2016, many company directors and business owners have questioned whether winding up a company remains the tax-efficient route it once was. There has been a notable buzz—particularly among insolvency practitioners—about perceived changes to Entrepreneurs’ Relief and Capital Gains Tax (CGT), prompting calls for Members’ Voluntary Liquidation (MVL) before the deadline. However, a closer look at the legislative changes reveals a more nuanced picture.