Members’ Voluntary Liquidation

A tax-efficient way to close a solvent company.

A Members’ Voluntary Liquidation (MVL) is a formal process used to close a solvent company and distribute surplus funds to shareholders. Moorfields acts as licensed insolvency practitioners to manage the process efficiently and compliantly, helping directors extract value in a controlled, tax-efficient way.

Planned Closure With Confidence and Clarity

An MVL is often used for business exits, group restructuring or company wind-down following asset sales. It offers a straightforward and HMRC-recognised method for returning capital to shareholders. Moorfields provides end-to-end management of the process, including preparing declarations of solvency, handling creditor notifications and distributing surplus funds. We work with accountants, tax advisers and legal teams to ensure the MVL fits within your wider planning and minimises risk or delay.

Planning a solvent exit?

We’ll ensure your MVL is smooth, compliant and tax-efficient.

Efficient Exits With Expert Oversight

Whether you’re a business owner planning retirement or a group rationalising its structure, an MVL offers an efficient and controlled exit route. Moorfields brings clarity to the process, working quickly and professionally to minimise disruption and ensure shareholders receive what they are due.