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Disincorporation of a company

Disincorporation of a company

Disincorporation of a company  Jess Brooks
Published on: 11/02/2026

Thinking of closing a limited company and moving to sole trader? Disincorporation can trigger tax on asset transfers, goodwill gains, SDLT/VAT issues, and different outcomes when extracting cash. Here are the key points to watch.

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